9911796707
TMI Blog2018 (7) TMI 1947X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The appellant paid the duty and took credit in respect of the inputs supplied by the Railways and used in the manufacture of final product. It is the case of the Department that the assessee failed to produce records, like, store ledger issued, voucher production record, inspection report etc. regarding use of the inputs in the manufacture of final product. The Certificate issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were manufactured by the appellant pursuant to the contracts entered into with Railway Board, Ministry of Railways, Government of India. In terms of the said contracts, the Railway Board, Ministry of Railways, Government of India, was liable to reimburse the appellant the entire amount of Central Excise duty payable on the said goods. In terms of relevant contracts, the Railway Board supplied the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of that, ₹ 10,00,000/- was deposited on 15.09.1997 and thereafter ₹ 46,17,825/- was deposited on 24.05.2008. The rest amount is to be adjusted on input credit as claimed by the appellant. We find that the demand was confirmed on the ground that the value of free supplied goods by the Railways is to be added to the assessable value of goods. The appellant paid the duty and took credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Works, by Government of India, Ministry of Railways as free issue materials for manufacturing of 133 Nos. BCNA and 76 Nos. TPRC Wagons which were supplied to Railways between the period from 23.02.1987 to 14.04.1987 pursuant to Railway Board's Contract No.86/RS(I)/954/13/747 dt. 28.10.1986. I) Excise duty on raw materials and components for 133 Nos. BCNA Wagons : ₹ 37,57,226.84 II) Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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