2017 (6) TMI 762

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....Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in-Original No.Commr(A)/201/VDR-I/2010 dated 30.8.2010 passed by the Commissioner(Appeals), Central Excise & Customs, Vadodara. 2. Briefly stated the facts of the case are that the appellant have filed five quarterly refund claims for the period from April 2006 to September 2007 amounting to Rs. 70,21,422/- under Rule 5 of C....

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....he Hon'ble Gujarat High Court in the case of C.C.E. Vs. Reliance Industries Limited - 2010 (259) ELT 356 (Guj.); Hon'ble Bombay High Court in the case of Jindal Drugs Pvt. Limited Vs. UOI - 2016 (342) ELT 17 (Bom.) involving similar facts and circumstances. He has also referred to the judgment of Hon'ble Supreme Court in the case of Ranbaxy Laboratories Limited Vs. UOI - 2011 (273) ELT 3 (SC). 5.....

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....paid by the supplier of inputs, which are dutiable goods manufactured by the supplier or dutiable services rendered by the service provider. In principle such goods/services when utilised for further manufacture or providing service which are dutiable already carry the duty paid component as a part of its price/value, and hence the duty payable on the ultimately manufactured goods/services rendere....