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2018 (7) TMI 1933 - CESTAT KOLKATAValuation - inclusion of value of the materials supplied by the Indian Railways free of cost in assessable value - period of dispute is from 01.8.1986 to 22.2.1987 - HELD THAT:- The department in respect of the Appellant’s Agarpara Works, had decided an identical issue where it was categorically recorded in para 3 that ‘Since the duty liability of the wagon vendors will ultimately devolve on the Ministry of Railways on the contractual provisions, Ministry of Railways have taken up the matter for settlement of the issue with the Ministry of Finance directly, and accordingly made payment of 96 crores towards duty liability in respect of wagon manufactured for them by various wagon manufacturers. There is no reason for the department to take a contrary view in respect of another unit of the appellant on a similar issue, even after acknowledging that the SCN that gave rise to the present proceeding covered in the negotiation between the Ministry of Railways and Department of Revenue. Once the matter is settled and duly accepted by the Department, there is no reason for the same Department though a different office to take a contrary view so far as the present demand of ₹ 15,99,482 for the period 23.02.1987 to 14.04.1987 is concerned. However, the appellants have not filed any Chartered Accountant’s Certificate to substantiate their claim - the MODVAT credit is allowed subject to verification by the Adjudicating Authority. Appeal allowed by way of remand.
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