https://www.taxtmi.com/caselaws?id=30321 The Tribunal allowed the appeal of a manufacturer of copper cathodes and rods, who provisionally assessed the value of finished products based on the average London Metal Exchange price. The excess duty paid was deemed not in the nature of duty and was required to be credited to the Government under Section 11D of the Central Excise Act, 1944. The Tribunal found the provisional pricing method legitimate, with no mala fide intent, and held that the duty paid through cenvat credit was indeed duty paid on consignments. Consequently, the appeal was allowed, and the appellant was granted consequential relief. en-us Wed, 26 Sep 2007 00:00:00 +0530 Fri, 22 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30321 The Tribunal allowed the appeal of a manufacturer of copper cathodes and rods, who provisionally assessed the value of finished products based on the average London Metal Exchange price. The excess duty paid was deemed not in the nature of duty and was required to be credited to the Government under Section 11D of the Central Excise Act, 1944. The Tribunal found the provisional pricing method legitimate, with no mala fide intent, and held that the duty paid through cenvat credit was indeed duty paid on consignments. Consequently, the appeal was allowed, and the appellant was granted consequential relief. Case-Laws Central Excise Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30321