TMI Blog2004 (8) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant manufactures Wheel Sets, Wheels and Axles for use in Railways. The appellant unit caters to the needs of various workshops and factories of the Indian Railways which are located at different Railways Zones. The goods manufactured by the appellant are supplied on stock transfer basis for use in the factory/workshop of the Railways to make other excisable goods which are used by the Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Rules, 1944 and Rule 57AD of the amended Rules 2001, a manufacturer manufacturing both exempted excisable goods and dutiable excisable goods and taking Modvat/Cenvat credit on inputs used for both the categories of final products without maintaining separate account for such input, is required to pay an amount equal to 8% of the price excluding sales tax and other taxes on clearance of exempte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Pushpaman Forgings v. Commissioner 2002 (149) ELT 490 (Tribunal) which has been upheld by the Apex Court as reported in 2003 (153) ELT A89 (SC), amount sought to be recovered being neither duty nor Modvat credit and no recovery proceedings machinery provided the Act and Rules, such amount cannot be recovered. 3. Shri P.M. Saleem, Ld. SDR appearing for the Revenue pleaded that the appellant&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in case of Pushpaman Forgings referred to above by Ld. Advocate, since there was no machinery for recovery of amount of 8%, he has no objection if the appeals are allowed, as the said decision has been upheld by the Apex Court. 4. We have carefully considered the submissions made by both he sides. We find that the Tribunal has already decided the issue involved here in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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