1997 (7) TMI 430 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi in Appeal No. E/5478/91-A filed by M/s. Incab Industries Ltd. addressed the issue of whether prices declared in Part II Price Lists should include Modvat credit. The Tribunal concluded that such addition is not permissible based on previous decisions and allowed the appeals. The supplementary appeals were filed to address the same issue and were condoned for delay.