2007 (1) TMI 432

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri R.K. Singla, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against OIA No. 37/04-C.E., dated 29-9-2004 passed by the Commissioner of Customs and Central Excise (Appeals) Visak. The appellant a manufacturer of VP Sugar cleared scrap for contract price which included duty payable. The issue of excisability of the goods was in dispute and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xcise duty and arrive at the price by aggregating the two elements. This method of invoicing has apparently been adopted only in order to comply with the statutory requirement under Section 12A of the Central Excise Act, 1944. (2)     The following decisions have also been relied on :- (a)      Commissioner v. Carona Cosmetics [2000 (118) E.L.T. 356] ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icate the duty. Even from the beginning, the appellants took the stand that no duty is leviable on the scrap derived from old machinery. Since the department demanded duty, he paid the same and showed it in the invoice. Later, when it was held that the goods are not liable to duty, we cannot say that he passed on duty burden of Rs. 20/- to the buyer. Irrespective of the fact that the goods are dut....