9911796707
TMI Blog1998 (3) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal from the Revenue against the Commissioner (Appeals) allowing refund of countervailing duty on melting scrap imported by the respondents herein and used captively in the manufacture of iron and steel products. 2. The original authority did not allow the refund on the ground of unjust enrichment of the respondents inasmuch as it has been held by that authority that the duty paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly to the manufacture of another product becomes a part of the cost of manufacture of the new item or items. In that case, it was RF solution going into manufacture of dipped solution and dipped fabrics. It is, therefore, held by the Division Bench of Madras High Court that such duty of Central Excise is thus passed on indirectly to the customers and the buyers by sale of finished product. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing the contentions the learned Advocate, Shri K.K. Anand relies on, apart from two judgments already mentioned in the Commissioner (Appeals) orders :- 1. Solar Pesticides v. Union of India -- 1992 (57) E.L.T. 201; 2. Asstt. CC v. East Anglia Ltd. -- 1994 (74) E.L.T. 29 (Cal.). 7. It is stated across the Bar by both the sides that no judgment of Delhi High Court on this issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the foregoing authoritative opinion of the view that Section 28D, on its plain reading, favours the assessees. For the sake of convenience that Section is reproduced below :- "28D. Presumption that incidence of duty has been passed on to the buyer. -- Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full ..... X X X X Extracts X X X X X X X X Extracts X X X X
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