being buyers of goods against payment and not being selling agents of BPCL, are deductible to arrive at the assessable value. Likewise, State surcharges relating ... Delhi which has been followed in the case of BPCL v. CCE, Cochin .
7. On a careful consideration, we notice that the argument
manufacturing urea is procured by the appellant from Bharat Petroleum Corporation Ltd, (BPCL). Such procurement was under nil/concessional rate of duty in terms ... issued to the appellant on 30-11-1998 were then forwarded to BPCL who started clearing Naphtha on concessional rate of duty
BPCL v. CCE ) - (CEGAT)
(x) 2001 (135) E.L.T. 1124 ( Rajasthan Electronics Ltd. v. CCE ) (DELHI - CEGAT)
Therefore, he submits that the appeal
commodity. In this regard he relied on the judgment of CCE v. BPCL [1995 (77) E.L.T. 790] and CCE v. India Gelatine
Senior Manager, appearing for the appellants, submits that in the case of BPCL, these judgments were relied before the President's bench ... that the Tribunal has already decided the issue in the case of BPCL Vs. CCE as per Final Order Nos. 1255 & 1256/2003 dated
