https://www.taxtmi.com/caselaws?id=280119 Duty demand on wagons manufactured on job-work basis for the Railways, based on the value of free-supplied materials, was found unsustainable for the disputed period because an identical controversy for another unit had already been settled and accepted by the Department. On that same factual and contractual basis, a contrary demand was not justified, so the demand was directed to be dropped. MODVAT credit on duty-paid free-supply inputs from the Railways was also allowed, following the assessee's earlier identical matter, subject to verification by the adjudicating authority. en-us Wed, 11 Jul 2018 00:00:00 +0530 Mon, 22 Apr 2019 07:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280119 Duty demand on wagons manufactured on job-work basis for the Railways, based on the value of free-supplied materials, was found unsustainable for the disputed period because an identical controversy for another unit had already been settled and accepted by the Department. On that same factual and contractual basis, a contrary demand was not justified, so the demand was directed to be dropped. MODVAT credit on duty-paid free-supply inputs from the Railways was also allowed, following the assessee's earlier identical matter, subject to verification by the adjudicating authority. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280119