2016 (11) TMI 1205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed basis. Since the issue in both the appeals is common and therefore both the appeals are disposed of by this common order. The facts of the present case are that the appellant is engaged in the manufacture of laundry soaps falling under Chapter heading No 3401.11, toilet soaps falling under Chapter Heading No 3401.19, crude glycerin falling under Chapter heading 1506.00 and distilled fatty acid falling under Chapter 3823.00 in the first Schedule to CETA at their factory at Kochi and they are clearing laundry soaps to their depots located in various parts of the country on payment of duty. The unit selling price of the product all over India is uniform. Consequent to introduction of Value Added Tax with effect from 01.04.2005, the rate of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sis as the appellant has not claimed a single paisa more than what is actually paid to the Exchequer. He further submitted that paras 10 & 11 of CBEC instructions dated 30.06.2000 and CBEC Circular dated 01.07.2002 makes the matter clear that sales tax payable is an admissible deduction. In support of this claim, he cited some orders passed in his favour by various Tribunals and also by the Hon'ble Supreme Court of India. He placed reliance on the following decisions: 1) Final Order No A/361-362/13/EB /C-II dated 16.4.2013 2) Final Order No A/1956/WZB/Mum/05/C-III/EB dated 25.08.2005 3) Final Order No. 40459-40460 dated 24.06.2-2014 and Hon'ble Supreme Courts decision in the appellants own case in Civil Appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bur India ltd. 2009 (247) ELT 335 = 2009-TIOL-1148-CESTAT-DEL wherein this Tribunal observed as under: 7. We have carefully considered the submissions from both sides. There is no dispute about the eligibility for deduction on account of octroi and additional sales tax. The original authority has accepted this in principle. He has disallowed the deduction only based on the grounds that the Respondent have claimed the same on a weighted average basis as mentioned earlier. The Commissioner (Appeals) have allowed the deduction without specifically giving a finding on each of the above three grounds raised by the original authority. We are of the considered view that in the given facts and circumstances of the case, the deduction towar....