TaxTMI 
TaxTMI 
1998 (3) TMI 363
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.... [Order]. - This is an 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....
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....tral Excise paid on input which goes directly 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 ....
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.... of Apex Court on this issue. 6. Opposing 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....
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....dras High Court in favour of the Revenue. Apart from 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 ....