https://www.taxtmi.com/caselaws?id=258507 The SC held that the doctrine of unjust enrichment applies to capital goods used for captive consumption in manufacturing. The court ruled that capital goods used in production, including those for pollution control, form part of the product's cost structure as fixed costs. The assessee must demonstrate that capital goods costs were not included in product costing to avoid unjust enrichment doctrine. The Tribunal's finding that pollution control equipment used captively doesn't pass duty burden was legally erroneous. The SC set aside the Tribunal's judgment and decided in favor of Revenue. en-us Fri, 13 Mar 2015 00:00:00 +0530 Thu, 08 May 2025 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258507 The SC held that the doctrine of unjust enrichment applies to capital goods used for captive consumption in manufacturing. The court ruled that capital goods used in production, including those for pollution control, form part of the product's cost structure as fixed costs. The assessee must demonstrate that capital goods costs were not included in product costing to avoid unjust enrichment doctrine. The Tribunal's finding that pollution control equipment used captively doesn't pass duty burden was legally erroneous. The SC set aside the Tribunal's judgment and decided in favor of Revenue. Case-Laws Central Excise Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258507