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2019 (2) TMI 1869 - AT - Central ExciseRefund of CENVAT Credit - refund sought on the grounds that the duty was paid by them on various imported impugned components and indigenously procured goods without excluding the CVD and SAD portion of the duty and also the transportations cost paid on the imported consignments. Whether the Cenvat Credit availed by the appellant can be considered as the part of assessable value in terms of section 4 (1) (a) of the Central Excise Act read with the Central Excise Valuation Rules? HELD THAT:- The issue stands decided in favor of appellant in case of COLLECTOR OF CENTRAL EXCISE, PUNE VERSUS DAI ICHI KARKARIA LTD. [1999 (8) TMI 920 - SUPREME COURT], and SURYA CONDUCTORS P. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI [1999 (5) TMI 576 - CEGAT, MUMBAI]. In the case of Surya Conductor has been Affirmed by the Hon’ble Supreme Court in COMMISSIONER VERSUS SURYA CONDUCTORS (P) LTD. [1999 (10) TMI 750 - SC ORDER] It is held that the duty paid on input which is file as a Cenvat Credit is not to be considered while arriving at a cost of such inputs. Therefore, the appeal is legally wrong on this count. Also, in this case the appellant has proved beyond the doubt at the strength of Chartered Accounting certificate and certificate from the Indian Railway that no incidence of duty has been passed on to buyers in the case (Indian Railway). In these circumstances, the impugned order is not sustainable and is being set aside. Appeal allowed - decided in favor of appellant.
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