2005 (2) TMI 692

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..... der per : S.S. Kang, Vice-President]. Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the refund in respect of duty paid has been rejected. 2. Brief facts of the case are that the appellants are engaged in the manufacture of Aluminium Extruded products and they filed necessary declarations. The Revenue directed the .....

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..... ment order or direction of the revenue whereby they were asked to include the value of bought out items into the assessable value of the goods manufactured is not challenged by them. In this circumstances, in view of the decision of the Hon ble Supreme Court in the case of CCE v. Flock (India) Pvt. Ltd. reported in 2000 (120) E.L.T. 285 wherein the Hon ble Supreme Court held that correctness of as .....

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