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TMI Blog2016 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... added in the assessable value of the final product or not - Held that:- The issue is no more res integra and stands settled by the Hon’ble Supreme Court decision in the case of Collector of Central Excise Pune Vs. Dai Ichi Karkaria Ltd. [1999 (8) TMI 920 - SUPREME COURT OF INDIA]. It stands held that the excise duty paid on raw material if modvatted not to be included in determining the cost of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (Technical). Ms. Rinky Arora, Advocate for the Applicant. Shri M.R. Sharma, DR for the Respondent ORDER: Per Archana Wadhwa: After hearing both the sides we find that the appellant are engaged in the manufacture of grey fabrics. They were availing the Cenvat Credit on BED, SED and AED (T TA) paid on the inputs used in the manufacture of grey fabrics. Whereas they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal. 3. After hearing both the sides we find that the short issue involved is as to whether the additional excise duty credit which the appellant has availed but has not been used by them in as much as their final product did not attract any AED, is required to be added in the assessable value of the final product or not. The issue is no more res integra and stands settled by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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