2000 (4) TMI 666

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..... per : Archana Wadhwa, Member (J)]. The Collector of Central Excise has confirmed demand of Rs. 14,78,517.30 and has imposed a personal penalty of Rs. 10,000/- by holding that the value of the free supplied items by the Railways was required to be included in the value of the final product manufactured by the appellants. 2. Shri S.K. Bagaria, Id. adv. fairly conceeds that the issue is decid .....

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..... y the appellants, the quantum of duty paid by the Railways on the inputs comes to around Rs. 11,46,518 /-. 3. We have also heard Shri R.K.Roy, ld. JDR. 4. On merits the issue is no more res integra and is decided against the appellants. However, we observe that the appellants are entilled to the modvat credit of duty paid on the items supplied by the Railways free of cost. As such we set aside .....

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