TMI Blog2001 (1) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of railway package and railway freight was includible in the assessable value and whether the Modvat Credit was available in respect of Welding electrodes which were used for maintenance of plant and machinery. 2. Ms. Anu Ranjana, Learned Advocate, submitted that the appellants are not eligible to avail of exemption under Notification No. 1 /93; that as held by the Tribunal in the case of K.L. Rathi Steels Ltd. v. C.C.E., Delhi-I - 2000 (121) E.L.T. 843 (Tribunal), all the goods manufactured and removed by them be assessed at the appropriate rate of duty without extending the benefit of S.S.I. Notification and allow the relief as available under the Modvat Scheme; that the appellants had reversed the Modvat Credit while removi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat Credit from the beginning; that subsequent reversal of Modvat Credit at the time of clearance of final product is not sufficient as the Modvat credit was not available to them from the very beginning; that their claim, that they are not eligible to avail of exemption under Notification No. 1/93 is not supported by any evidence nor such a claim was made by them before both the lower authorities; that in K.L. Rathi Steel s case, supra, the appellants therein might have established their non eligibility to S.S.I. exemption. He also mentioned that the Tribunal in the case of K.L. Rathi Steel has denied the Modvat Credit in respect of Welding Electrodes and following the same ratio, the credit is not available to the appellants in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned we follow the ratio of the decision in K.L. Rathi Steel s case wherein it was held as under : In respect of the demand of duty on goods manufactured for SAIL on job work basis the issue regarding addition to the ex-factory price remains covered by the aforesaid Tribunal s decision in the case of SAIL. No data is available in the records as to whether SAIL was making collections in respect of these consignments also towards railway packing, railway distribution charges etc. particulars as to what were the collections made by the appellants towards packing delivery etc. are also not available on record even though there is a statement that the goods were being transported by the truck. In these circumstances the facts on the actual co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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