2001 (1) TMI 130

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....asundaram, Member (J)]. - The above appeal arises out of the order of the Commissioner of Central Excise, Delhi who has confirmed a duty demand of Rs. 2,18,925/- representing Modvat credit wrongly taken on inputs found short on 30th March, 1998, confirming duty demand of Rs. 17,39,395/- leviable on sockets cleared by the appellants without payment of duty during the period 1994-95 to 1997-98, and ....

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..... The appellants have entered into consolidated rate contracts for supply of rigid PVC pipes alongwith jointing material (sockets) and the schedule of rates enclosed to the contract clearly shows that rates were fixed for pipes including PVC coupler i.e. sockets. Therefore, the plea that the value of sockets has been included in the value of the PVC pipes on which duty has been paid, stands establ....