1992 (11) TMI 205

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.... Singh, Advocate, for the Respondent. [Order per : Harish Chander, President]. -  Collector of Central Excise, Baroda has filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Bombay. Shri Prabhat Kumar, the learned SDR has appeared on behalf of the appellant. He pleaded that the respondents M/s. Shree Digvijay Cement Co. Ltd. are manufactur....

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....pleaded for the dismissal of the revenue's appeal. 3. Shri Prabhat Kumar, the learned SDR in reply again pleaded for the acceptance of the appeal, but fairly stated that the matter appears to be covered by an earlier decision of tile Tribunal. 4. We have heard both the sides and have gone through the facts and circumstances of the case. The facts of the present matter are similar to the fact....

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....the grooves inside the coupling before the clearance from the appellants' factory, therefore, excludability of the cost of these Rubber Rings and lubricants is not in dispute in view of the Government of India's order (supra). But me question is what should be the cost which is to be excluded? Is it the cost at which the appellants buy or the cost at which they sell? It is also an admitted fact th....