1997 (6) TMI 110 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer of vegetable products regarding the rebate claimed under Notification 115/86. The Tribunal held that the rebate element was not to be included in the assessable value. The case was remanded to the adjudicating authority to verify if the products contained the required percentage of cotton seed oil for the rebate. The appeal was allowed.