THE TATA IRON AND STEEL CO.LTD., BIHAR vs. THE COLLECTOR OF CENTRAL EXCISE,PATNA

The appeals are disposed of accordingly with no order as to costs

35L of the Central Excise Act, 1944 (in short the ‘Act’) are directed against three separate orders passed by the Customs, Excise and Gold (control) Appellate Tribunal, New Delhi (in short the ‘CEGAT’). Civil Appeal No. 5421/1999 relates to the issue whether the benefit of Notification No. 281/86 dated 24.4.1986 is available to parts of loco wagon and rolling stock

M/S. O.K. PLAY (INDIA) LTD. vs. COMMNR. OF CENTRAL EXCISE, NEW DELHI

35L (b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High Density Polyethylene (HDPE) granules into moulding powder amounts to "manufacture". Assessee manufactures plastic water storage tanks and toys. On 24.4.1997 the factory of assessee was visited by Officers of Anti Evasion Branch of Central Excise Commissionerate Delhi. During this visit

PEPSI FOODS vs. COLLECTOR OF CENTRAL EXCISE, CHANDIGARH

In the result we affirm the decision of the Tribunal and

35L(b) of the Central Excise Act is whether the royalty amount collected by it from the bottlers for use of the trademark ’lehar’ on the soft drink beverages manufactured out of the ’concentrate’ sold by the appellant is includible in the assessable value of the concentrates. The appellant and its buyers (hereinafter referred to as ’the bottlers’) are governed