1997 (12) TMI 455

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....Respondents. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal filed by the Department against the decision of the Collector (Appeals), Bombay wherby he did not include duty element of the raw material supplied to them while arriving at the pricing of the finished goods. After elaborately discussing the various points on the inputs is given for payment of duty on the finished ex....

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.... that duty paid on input in regard to which Modvat credit was available by manufacturer is not includible in the assessable value of final product under Section 41B of the Act and Rule 6(b)(2a) of the Rules. The said view has been further reiterated in the further two judgments of the Tribunal in Arpee Electrical Pvt. Ltd. v. C.C.E., Mumbai - 1997 (92) E.L.T. 110 and Jay Engg. Works Ltd. v. C.C.E.....