Search Results Page
Search Results
1 - 4 of 4 (0.14 seconds)M/S. Castrol India Ltd. vs Cce, New Delhi on 19 June, 2001
6). Almost an identical issue relating to the place of removal after the amendment came up before the two member Bench headed by the President of the Tribunal, in Castrol India Ltd. vs C.C.E, New Delhi 2000(118)ELT 35 (Tribunal) = 2000(41)RLT 652 (CEGAT). In that case blended lubricating oil was removed from the place of manufacture in bulk in tankers to the depots/packing place from where oil was sold after repacking in smaller quantities. The cost of packing done at the depot/packing place was sought to be included in assessable value even after amendment of Section 4, effective from 28.09.1996, but the same was disallowed by the Tribunal and it was observed as under:-
Section 2 in The Central Excise Act, 1944 [Entire Act]
Savita Organic Chemicals Ltd. vs Cce on 15 October, 2003
The same view had also been taken by the western bench of the Tribunal in Sarita Chemicals Ltd. vs C.C.E., Mumbai IV 2000(119) ELT 394 (Tribunal) 1999(34) RLT 573 (CEGAT).
1