Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (5) TMI 163 - AT - Central ExciseExtract: .......ally incurred cannot be included in the assessable value since the Apex Court has held that duty of excise is on manufacture and not on profits made by a dealer on transportation as held in Baroda Electric Meters Ltd. 1997 (94) E.L.T. 13 (S.C.) . 4. In view of our findings, appeal is allowed, after setting aside the orders of the lower authorities.
|