COMMISSIONER OF CENTRAL EXCISE, DELHI vs. M/S. MARUTI UDYOG LTD

C.A. No.-003783-003783 - 2000Supreme Court27 February 20023 pages
For Petitioner: B. KRISHNA PRASADFor Respondent: V. BALACHANDRAN
AI SummaryDismissed

What did the Supreme Court hold?

The Tribunal was correct in holding that the sale price of scrap should be considered cum-duty and the assessable value determined after deducting the excise duty element, as per Section 4(4)(d)(ii) of the Central Excises and Salt Act.

What were the facts?

Maruti Udyog Ltd. availed MODVAT credit on inputs and was liable to pay excise duty on scrap sold. The revenue challenged the Tribunal's decision to consider the sale price of scrap as cum-duty and deduct the excise duty element.

What were the issues?

Whether the sale price of scrap should be treated as cum-duty, and if so, whether excise duty should be deducted for determining the assessable value.

Which sections of the Income-tax Act were involved?

Section 4,Section 4(1),Section 4(4)(d)(ii)

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Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 3 CASE NO.: Appeal (civil) 3783 of 2000 PETITIONER: COMMISSIONER OF CENTRAL EXCISE, DELHI RESPONDENT: MARUTI UDYOG LTD. DATE OF JUDGMENT: 27/02/2002 BENCH: B.N. KIRPAL & SHIVARAJ V. PATIL & BISHESHWAR PRASAD SINGH

JUDGMENT: JUDGMENT 2002 (2) SCR 99 The following Orders of the Court was delivered : The respondent is manufacturing motor vehicles and it had availed of MODVAT credit of the duty paid on inputs under Rule 57A of the Central Excise Rules. As it had not paid any exicse duty on the raw material, it became liable to pay excise duty on the waste and scrap of aluminium and iron and steel which scrap had been sold by the respondent.

The Collector raised a demand of excise duty on the waste and scrap which was sold. The demand was challenged by the respondent who contended that exicse duty was not payable. Having been unsuccessful before the Collector, an appeal was filed before the Customs, Excise and Gold (Control) Appellate Tribunal. The Tribunal by the impugned order came to the conclusion that excise duty was payable on the scrap sold by the respondent. It further came to the conclusion that the price on which the wast

The order continues below.

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