Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1944- Ss. 4(1) and 4(4)(d)(ii)/Rule 57-A 1944/Central Excise Rules Central Excises and Salt Act |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Central Excises and Salt Act, 1944/Central Excise Rules, 1944.Ss. 4(1) and 4(4)(d)(ii)/Rule 57-A-Sale of waste and scrap of aluminium and iron and steel-Assessable value for purposes of excise duty-Maruti Udyog-Manufacturing Motor vehicles-Availing MODVAT credit of duty on import-Manufacturer selling waste and scrap of aluminium and iron and steel-Tribunal holding that excise duty was payable on waste and scrap sold and the price on which waste and scrap had been sold should be considered to be cum-duty price and the assessable value should be determined after deducting the element of excise duty-Held, the sale price realised by the manufacturer has to be regarded as the entire price inclusive of excise duty because it is the manufacturer who has by necessary implication taken on the liability to pay all the taxes on the goods sold and has not sought to realise any sum in addition to the price obtained by it from the purchaser-Tribunal was right in directing that manufacturer is entitled to the benefit of s.4(4)(d)(ii). |
Judge | N/A |
Neutral Citation | 2002 INSC 103 |
Petitioner | Commissioner Of Central Excise, Delhi |
Respondent | M/s Maruti Udyog Ltd. |
SCR | [2002] 2 S.C.R. 99 |
Judgement Date | 2002-02-27 |
Case Number | 3783 |
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