Commissioner of Central Excise, Vs. M/S. Dali and Samir Engg Pvt Ltd and

Commissioner of Central Excise, vs M/S. Dali and Samir Engg Pvt Ltd and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 14, 2001

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Citation: sooperkanoon.com/21441
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Mar 14, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S. Dali and Samir Engg Pvt Ltd and

Excerpt

1. in the common order impugned in these appeals, the commissioner (appeals) has held that in arriving at the cost of the assessable value of goods manufactured by each of the respondent before us (the appellant before him) the excise duty paid on the raw material used for manufacture of goods should not be included. he relied upon the decision of the tribunal in dai ichi karkaria vs cce 1996 (81) elt 676.this appeal by the department questions are the correctness of his decision.2. the ratio of the decision of the tribunal has been confirmed on appeal to the supreme court in its judgement as reported in 2000 (112) elt 353.

Full Judgment

1. In the common order impugned in these appeals, the Commissioner (Appeals) has held that in arriving at the cost of the assessable value of goods manufactured by each of the respondent before us (the appellant before him) the excise duty paid on the raw material used for manufacture of goods should not be included. He relied upon the decision of the Tribunal in Dai Ichi Karkaria vs CCE 1996 (81) ELT 676.

This appeal by the department questions are the correctness of his decision.

2. The ratio of the decision of the Tribunal has been confirmed on appeal to the Supreme Court in its judgement as reported in 2000 (112) ELT 353.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs M/S. Dali and Samir Engg P... Same Subject Service Tax