2016 (9) TMI 177

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....hri 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 using the BED & SED for payment of duty on their final product that is grey fabric, ....

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....d 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 the Hon'ble Supreme Court decision in the case of Collector of Central Excise Pune Vs. Dai Ich....