LAWS(CB)-2002-8-1

CCE Vs. MODERN MILLS LTD.

Decided On August 07, 2002
CCE Appellant
V/S
MODERN MILLS LTD. Respondents

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue. Whether rebate on excise duty in terms of Notification No. 115/86 for increased use of certain specified raw materials is includible in the assessable value or not is an issue to be considered in this case. Heard both sides.