https://www.taxtmi.com/caselaws?id=280227 The Tribunal allowed the appeal in favor of the appellant regarding the non-payment/short payment of Central Excise duty on wagons manufactured and cleared during a specific period. The dispute revolved around the inclusion of free supplied goods by the Railways in the assessable value of goods. The appellant provided a Certificate from a Chartered Accountant confirming details of raw materials supplied by the Railways without availing Modvat Credit. The Tribunal accepted this Certificate, allowing credit for the excise duty amount not availed for Modvat Credit, leading to the resolution of the duty payment and credit adjustment dispute. en-us Mon, 16 Jul 2018 00:00:00 +0530 Fri, 26 Apr 2019 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280227 The Tribunal allowed the appeal in favor of the appellant regarding the non-payment/short payment of Central Excise duty on wagons manufactured and cleared during a specific period. The dispute revolved around the inclusion of free supplied goods by the Railways in the assessable value of goods. The appellant provided a Certificate from a Chartered Accountant confirming details of raw materials supplied by the Railways without availing Modvat Credit. The Tribunal accepted this Certificate, allowing credit for the excise duty amount not availed for Modvat Credit, leading to the resolution of the duty payment and credit adjustment dispute. Case-Laws Central Excise Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280227