2003 (11) TMI 477

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....and Lalit Mukhija, Sr. Executive, for the Appellant. Shri S.M. Tata, SDR, for the 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 pric....

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....he buyer is M/s. Maruti Udyog Ltd. to whom the incidence of duty has not been passed. The goods 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 v....

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....ppellant's buyer was paying price and duty only on the basis of reduced prices and not at the prices at 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....