Whether CST is leviable on Excise duty when credit taken

Whether CST is leviable on excise duty  when cenvat credit is taken by the buyer and seller ?

I have got some reference case laws in this regard and  I can't get  full details of them in All Indian courts'  web sites. 

Case laws -

The Excise duty is includable in 'Sale Price' - Mohan Breweries & Distilleries Ltd Vs CTO 1997(6) SCALE 13=1997 AIR SCW 3589=(1997) 107 STC 212 = JT 1997(8) SC 36 = AIR 1997 SC 3497

Dy  CST Vs Hindustan Petroleum Corporation (2000) 118 STC 311 (SC)

The Excise duty is NOT includable in 'Sale Price'

Excise duty is not includable in sale price when excise duty is refunded to MFR under Central Govt scheme - Indian Aluminium Cables Ltd  Vs  CST (1999) 115 STC 161 (ALL HC)

Tax paid by buyer when liability is of seller - Tax and duty paid by buyer is includible in 'sale price' if liability to pay the tax / duty / cess is on the seller.  However, if liability to pay such tax / duty / cess is on the buyer, the same cannot be considered for purpose of 'sale price'    - P.V. Beedies P ltd Vs State of Mysore (1963) 14 STC 139 (MYS HC) - G M S Parkash Rice Mills Vs. State of PUNjab  (1993) 91 STC 398 ( P&H HC FB).