1999 (8) TMI 692 - Commissioner - Central Excise

Summary

The case involved M/s. Sinter Plast Containers (Pvt.) Ltd. appealing against a duty demand on their intermediate product. The Commissioner ruled in favor of the appellant, stating that duty paid on inputs should not be included in computing the aggregate value for S.S.I. limit. The impugned order was set aside, and the appeal was allowed.