2003 (12) TMI 194

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....entered into a contract, with M/s. Neyveli Lignite Corporation Ltd. for supply of the goods manufactured by the appellants at a contracted price which was inclusive of taxes including excise duties, sales tax, octroi, etc. At the time of clearance of the goods under the cover of five invoices, the appellants paid the duty on the entire contract-value instead of treating the said contract value as ....

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....e appellant-company has failed to prove, by production of any documentary evidence, that the duty-burden has not been passed on to their buyers. During the course of appeal proceedings before the Commissioner (Appeals), the appellants also filed a Certificate issued by the Chartered Accountant certifying that burden of excise duty paid by the appellants was not passed on to the buyer, rather the s....

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....no question of taking Modvat credit by their buyers, as they are not manufacturing any excisable goods. 4. As regards the unjust enrichment, he submits that the goods were supplied to their customers under a contract price, irrespective of the fact whatever duty was paid by them. If any excess duty of Excise was paid, appellant-company had borne the burden themselves, as nothing extra was reali....

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.... (approx.), their buyers paid them the contracted price only. As such, it cannot be said that the extra duty has been recovered by the appellants from their customers. 6. As regards the Credit of Duty paid by the customers, I find that the appellants have taken a categorical stand that no such credit has been availed by them, inasmuch as they were not manufacturing any excisable goods and the g....