Commissioner Of Central Excise, … vs M/S. Mohan Aluminium (P) Ltd. on 20 March, 2001

ORDER

Shri G.A. Brahma Deva

1. This appel is filed by the Revenue. Whether excise duty paid on raw-material if modvated is to be included in determining the assessable value is an issue to be considered in this case. We find that the issue involved is no longer resintegre in view of the fact that larger Bench of the Tribunal has taken the view that same cannot be included in determining the assessable value (1996 (81) ELT/676). The view taken by the Tribunal was upheld by the Supreme Court as reported in 1999 (112) ELT 357. In view of this settled position, the appeal filed by the revenue is hereby dismissed.

(Pronounced and dictated in open court)