1997 (2) TMI 327

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.... for the Respondent. [Order]. -  Briefly stated the facts 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 li....

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.... Refund Claim on the ground that the appellants had passed on the burden of duty 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 ....

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....13, dated 1-4-1990. Duty was paid on the said gate pass as per the value approved by 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 Judgment....

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....oft Ice-cream from outside. They have merely hardened the Soft Ice-cream. It cannot be said to be captively used 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 Judgment....