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TMI Blog2015 (5) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of Mahadev Industries Vs CCE Belgaum [1999 (6) TMI 202 - CEGAT, MADRAS] and also by relying on the Hon'ble Supreme Court's decision in the case of Dai Ichi Karkaria (1999 (8) TMI 920 - SUPREME COURT OF INDIA). The lower appellate authority also in the impugned order upheld the above order by relying this Bench decision on the identical issue in the case of CCE Coimba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: R Periasami: 1. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case, in brief, are that the respondents are manufacturers of Concrete Sleepers classifiable under Chapter Heading 6807 and supplied to Indian Railways based on the contract entered into between the Railways and the respondents. A show cause notice dt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted Revenue's appeal by relying on Hon'ble Supreme Court judgement in the case of CCE Vs Dai Ichi Karkaria - 1999 (112) ELT 353 (SC) which is not applicable to the present case. In the present case, respondent is retaining an amount of ₹ 49.36 per sleeper. Assessee would have availed modvat credit had he availed the amount as credit even if the same is not includible in the assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s decision in the case of Dai Ichi Karkaria (supra). The lower appellate authority also in the impugned order upheld the above order by relying this Bench decision on the identical issue in the case of CCE Coimbatore Vs Kottukulam Engineers vide Final order No.781 to 784/2002. We find that in the present case, the respondent has rightly discharged the excise duty as per contract price of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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