The Commissioner Of Customs & … vs M/S. Rane (Madras) Limited, … on 1 May, 2001

ORDER

Shri G.A. Brahma Deva

1. These are three appeals filed by the Department.

2. The short point to be considered in these 3 appeals is whether excise duty paid on raw material if modvated is to be included or not in determining the cost of excisable products.

3. We find that the issue involved herein has already been considered by the Tribunal in the case of DAIICHI KARKARIA LTD. reported in 1996 (81) ELT 676 (Tribunal) and view taken by the Tribunal has been accepted by the Supreme Court as reported in 1999 (112) ELT 353 (SC). In view of the above decision, we do not find any substance in the appeal filed by the Department. Accordingly, these 3 appeals are dismissed.

(Pronounced & dictated in the open court)