2006 (7) TMI 72

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..... 3526, 3528/99 - Final Order Nos. A/ 1359 to 1362/2006-WZB/C-I(E.B. - Dated:- 11-7-2006 - [Order per : Chittaranjan Satapathy, Member (T)]. - The respondents are not present. There is also no request for adjournment despite notice. Heard the Ld. SDR. These appeals are filed by the appellant Commissioner against the impugned order-in-appeal. The original authority had denied Modvat credit in respe .....

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..... he Central Excise Act, 1944. These are alternative methods of arriving at the value for determining ad valorem duty. Hence, we are of the view that the lower appellate authority's finding is correct that tariff value has to be taken as inclusive of the value of all the elements that go into the making of the finished goods including packing and processing/manufacturing. Hence, the order of the low .....

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