2003 (11) TMI 477

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..... he Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of automobile parts. These parts are sold to Maruti Udyog Ltd. At the time of clearance of the parts the appellants discharges central excise duty. The present case relates to claim for refund of duty on the ground that prices were reduced retrospectively by their buyer, Maruti Udyog Ltd. It is submitte .....

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..... were supplied to spare parts division for which there was a separate purchase order and price. The goods procured by spares division are for market sale. There is nothing on record to establish that the benefit was passed on to the ultimate consumer. The customer pays a price but that price includes various components such as value plus taxes plus margin for the wholesale dealer etc. the appella .....

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..... t which invoices were originally raised at the time of clearance of the goods and payment of duty made. He also has taken us through the relevant invoices and statement made available by M/s. Maruti Udyog Ltd. to show that payment made by Maruti Udyog Ltd. was at lower prices and duties and not at the originally invoiced amounts. 3. We have perused the records and have heard both sides. We are i .....

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