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2001 (8) TMI 403
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....nt. Shri Ashok Kumar, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The duty demand in the present case has emanated from a valuation dispute. The appellant is an Engineering Firm and carried out fabrication work for Dam Gates. They paid duty on the items fabricated in the factory and cleared those goods. Subsequently, duty demand was raised on an upward revision ....
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....l of the goods from the factory are of no relevance for the purpose of levy to Central Excise Duty. Similarly, duty is payable only on the goods manufactured by the assessee and bought out items taken directly to the manufacturing site for fabrication of the dam gates cannot be included while subjecting the goods manufactured by the assessee to duty. Transport and other costs, being subsequent to ....