1997 (12) TMI 455

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..... ppeal filed by the Department against the decision of the Collector (Appeals), Bombay wherby he did not include duty element of the raw material supplied to them while arriving at the pricing of the finished goods. After elaborately discussing the various points on the inputs is given for payment of duty on the finished excisable goods to avoid the payment of duty on earlier duties paid. In other .....

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..... anufacturer is not includible in the assessable value of final product under Section 41B of the Act and Rule 6(b)(2a) of the Rules. The said view has been further reiterated in the further two judgments of the Tribunal in Arpee Electrical Pvt. Ltd. v. C.C.E., Mumbai - 1997 (92) E.L.T. 110 and Jay Engg. Works Ltd. v. C.C.E., Hyderabad 1997 (93) E.L.T. 492. The Department seek to rely on the judgmen .....

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