Customs, Excise and Gold Tribunal - Bangalore
The Commissioner Of Central Excise, ... vs Vishnu Forge (Mysore) Ltd. on 11 May, 2001
ORDER
Shri G.A. Brahma Deva (Oral)
1. This is an appeal filed by the Department. None appeared on behalf of the Respondents. Heard Shri Thomas for the Revenue.
2. The short point to be considered in this case is excise duty paid on raw-material if modvated is to be included or not in determining the cost of excisable product. This issue has already been decided by the Tribunal in the case of Diiechi Karkaria Ltd., Vs CCE Pune reported in 1996 (81) EIT 676. According to that excise duty paid on raw-material if modvated is not to be included in determining the cost of production of excisable product. This view has been upheld by the Supreme Court as reported in 1999 (112) ELT 758. Since the issue has already been concluded by the Apex Court, we do not fine any substance in the appeal filed by the Department, Accordingly appeal is dismissed.
(Pronounced and dictated in open court)