1996 (6) TMI 148 - AT - Central Excise

Summary

The appellant, engaged in manufacturing Sulphuric Acid, claimed deduction for servicing/filling charges, which was disallowed by the Department. Refund claims were rejected by Assistant Collector and Collector (Appeals). The charges were considered part of assessable value, not post manufacturing expenses. Appeals were dismissed. (1996 (6) TMI 148 - CEGAT, NEW DELHI)