https://www.taxtmi.com/caselaws?id=90425 The Appellate Tribunal CEGAT, New Delhi, upheld the Collector (Appeals) decision in a Central Excise duty dispute over stators and rotors used in mono block pump sets. The assessment was to be based on cost certificates for the relevant period, 1987-88, rather than solely on profit from the final product. The Tribunal emphasized the need for accurate cost information and dismissed the appeal, supporting the use of relevant certificates and rejecting the appellant's argument. en-us Wed, 29 Oct 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90425 The Appellate Tribunal CEGAT, New Delhi, upheld the Collector (Appeals) decision in a Central Excise duty dispute over stators and rotors used in mono block pump sets. The assessment was to be based on cost certificates for the relevant period, 1987-88, rather than solely on profit from the final product. The Tribunal emphasized the need for accurate cost information and dismissed the appeal, supporting the use of relevant certificates and rejecting the appellant's argument. Case-Laws Central Excise Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90425