Emphasis Supplied).
12. In the matter of Union of India vs. Parle Products Pvt. Ltd. reported in 1994 (74) ELT 492 (SC) while dealing with
case 1997(92)ELT315(SC) and reiterated in UOI v. Parle Products Ltd. 1994( 74)ELT492(SC) and Ujagar Prints vs. UOI 1988(38)ELT535
Kanpur 2001(137)ELT 1198(Tri.Del.)
11. Arora Products vs. CCE, Jaipur 2003 (152) ELT 69(Tri.-Del.)
12. Hemson Textile Processors ... rollers & Fabricators 2004(168)ELT 506(Tri.)
17. Parle Beverages Ltd.vs.CCE, Mumbai-I 1998 (99) ELT 468(Tri.)
18. K.Harinath Gupta
used in or in relation to the manufacture of the final product and the amortized cost is included in the value of finished goods ... Beverages Ltd.Vs.CCE, Cal-I, 1998 (103)ELT 340 (Tri)
(3)Parle Beverages Ltd. Vs. CCE 2000( 124) ELT 803 (Tri)
(4)CCE, Chandigarh
glass bottles, crates, etc.) is amortised and included in the cost of products to be assessed under Section 4A, the question of adding any further ... containers has not been amortised and included in the value of the product. In both the impugned orders, the learned Commissioner considered the Board
Commissioner Of Central Excise, ... vs Joint Secretary(Revisionary ... on 2 May, 2012
Author: Sanjiv Khanna