Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (12) TMI 379 - CEGAT, NEW DELHIExtract: .......the final product made by the assessee was a seal with washer and as such a commodity distinct from what the input was. In terms of the judgment cited since the process of manufacture was involved the duty was correctly charged once again. We, therfore, allow the appeal, set aside the impugned order and restore the order of the Assistant Collector.
|