1997 (7) TMI 225 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of a manufacturer availing rebate on duty for rice bran oil used in vegetable products, set aside the demand for differential duty as the benefit of rebate was not passed on to buyers. The Tribunal followed the view that rebate amount should not be added to the assessable value, citing relevant circulars and case law. The appeal was allowed. [1997 (7) TMI 225 - CEGAT, New Delhi]