1997 (12) TMI 458

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.... Shri M. Ali, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appeal challenges the correctness of the decision taken by the Collector of Central Excise (Appeals) vide his Order-in-Appeal No. 625-CE/DLH/90, dated 28-8-1990 in terms of which he up-held the order in original passed by the Assistant Collector of Central Excise, Rohtak holding the appellant to be liab....

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.... 3. Opposing the plea placed in support of the appeal Shri M. Ali, learned DR states that as against the said decision pointed out by the learned Counsel he would like to place before the Bench another decision of the Tribunal vide Final Order No. 1846/97-A, dated 3-10-1997 in Appeal No. E/4045/89-A in Collector of Central Excise, Baroda v. M/s. Impact Containers Ltd. Shri Ali explained that....

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....r transformers which is the very issue involved in the present case and which issue stands disposed of in favour of the assessee. 5. We have considered the rival submissions and perused the record. We have also gone through the order cited in support of the department. We find that in that case a small percentage of the total production of the manufacturer was sold to a particular buyer af....

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.... course of manufacture and any expenses incurred in that regard would add to the value of the goods. The situation is different as far as additional or optional testing of manufactured goods carried out at the instance of buyer which tests over and above the normal manufacturing process carried out by the manufacturer himself in which process there can be test carried out by himself. We see that t....