1997 (7) TMI 430

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..... n, Member (T)]. Appeal No. E/5478/91-A filed by the appellants M/s. Incab Industries Ltd. has come up for hearing along with supplementary appeals filed subsequently by them which have been registered under Nos. E/1400-1556/97-A. It was clarified by the learned Chartered Accountant, Shri D.B. Desai appearing for the appellants that all these appeals involve the same issue as to whether the .....

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..... asion. Pursuant to the direction given by the Bench the supplementary appeals have been filed. As the original appeal had been filed in time, the supplementary appeals are taken on record, condoning the delay in their filing. 2. Shri Desai, learned CA referred to the following orders passed by this Bench on identical issue relating to other price lists :- (1) Final Order Nos. 935-936/97-A, dat .....

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..... of the countervailing duty paid thereon and their job charges. Shri Desai took us through the documents and the contracts. The Assistant Collector had added the element of Modvat credit (to the extent of countervailing duty paid on the imported copper) to the prices shown in the various price lists. That such an addition is not permissible has been the stand of the Tribunal taken in Final Order .....

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