https://www.taxtmi.com/caselaws?id=108516 The Tribunal allowed the appeal, overturning the decisions of the Commissioner (Appeals) and Deputy Commissioner. The appellant's request for provisional assessment was granted, emphasizing the importance of transaction value for goods sold to McDonalds and citing relevant judgments on waste and scrap materials to support their position. The dispute over the determination of value under Section 4 of the Central Excise Act was resolved in favor of the appellant, leading to a favorable outcome in the case. en-us Fri, 06 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108516 The Tribunal allowed the appeal, overturning the decisions of the Commissioner (Appeals) and Deputy Commissioner. The appellant's request for provisional assessment was granted, emphasizing the importance of transaction value for goods sold to McDonalds and citing relevant judgments on waste and scrap materials to support their position. The dispute over the determination of value under Section 4 of the Central Excise Act was resolved in favor of the appellant, leading to a favorable outcome in the case. Case-Laws Central Excise Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108516