1999 (11) TMI 356 - AT - Central Excise

Summary

The appeal by M/s. Mahindra & Mahindra questioned whether the cost of dies/tubes should be part of the final product's assessable value. The Tribunal decided that the cost of such components should be included in the assessable value, based on a previous case involving Flex Industries Ltd. The cost should be apportioned over the quantity of products manufactured. The appeal was rejected.