9911796707
TMI Blog1997 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case are as follows :- 1.1 The appellant company herein is a manufacturer of Ice-cream falling under Chapter 21. He purchased Ice-cream falling under sub-heading 2105.00 from different parties on payment of duty and such duty-paid Soft Ice-cream was stored into the appellants factory for undertaking the process like hardening. Since the process of hardening was undertaken at the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to their customers and therefore, they were not entitled to the Refund Claim in terms of Section 11B as effective from September, 1991. Hence this appeal before the Tribunal. 2. Learned Advocate, Shri K.P. Dey submits that the lower authorities have erroneously found that they had passed on the burden of duty paid by them on purchase of Ice-cream as received from the other manufacturers. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department @ 10%. Therefore, he submits that since Soft Ice-cream was taken for captive use in the manufacture of hardened Ice-cream, question of passing on the burden of duty paid on the Soft Ice-cream obtained by them for other manufacturers, does not arise, as held by a number of High Courts in the Judgments reported as follows :- (i) 1992 (57) E.L.T. 201 (Bom.) in the case of Solar Pest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by them. Therefore, the ratio of the citation relied upon by the learned Advocate will not be applicable in the present case. 3. I have carefully considered the submissions of both sides. I am not inclined to agree with the learned SDR s submission that the ratio of the Judgments of Solar Pesticides and other Citations relied upon by the Advocate, do not apply in the present case. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and also not an issue before me, I need not comment on it inasmuch as the issue involved was whether the burden of duty had been passed on to the customers or not. Since I have held that the question in regard to the burden of duty having been passed on to the customers, does not arise in the present case, therefore, the appeal is allowed with consequential reliefs to the appellants herein. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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