{"id":147422,"date":"1997-07-24T00:00:00","date_gmt":"1997-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/incab-industries-ltd-vs-collector-of-central-excise-on-24-july-1997"},"modified":"2015-11-03T23:52:30","modified_gmt":"2015-11-03T18:22:30","slug":"incab-industries-ltd-vs-collector-of-central-excise-on-24-july-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/incab-industries-ltd-vs-collector-of-central-excise-on-24-july-1997","title":{"rendered":"Incab Industries Ltd. vs Collector Of Central Excise on 24 July, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Incab Industries Ltd. vs Collector Of Central Excise on 24 July, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 (112) ELT 567 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K. Sankararaman, Member (T)<\/p>\n<p>1. Appeal No. E\/5478\/91-A filed by the appellants M\/s. Incab Industries Ltd. has come up for hearing along with supplementary appeals filed subsequently by them which have been registered under Nos. E\/1400-1556\/97-A. It was clarified by the learned Chartered Accountant, Shri D.B. Desai appearing for the appellants that all these appeals involve the same issue as to whether the prices declared by them in their Part II Price Lists should be the basis for assessment as claimed by them or such prices should be increased to the extent of Modvat credit availed by them on the inputs used in the manufacture of the subject goods as ordered by the Assistant Collector while approving the price lists. There were 157 such t price lists where the Assistant Collector had taken such a stand which has given rise to the present appeal including the 156 supplementary appeals. The issue involved in all these appeals being the same, we are passing this combined order after hearing Shri Desai and Shri K. Srivastava, learned SDR. The need to file the supplementary appeals was pointed out by the Bench when the appeal E\/5478\/91-A had come up for hearing before the Bench on an earlier occasion. Pursuant to the direction given by the Bench the supplementary appeals have been filed. As the original appeal had been filed in time, the supplementary appeals are taken on record, condoning the delay in their filing.\n<\/p>\n<p>2. Shri Desai, learned CA referred to the following orders passed by this Bench on identical issue relating to other price lists :-\n<\/p>\n<p>(1)   Final Order Nos. 935-936\/97-A, dated 2-8-1997.\n<\/p>\n<p>(2)   Final Order Nos. 1004-1006\/97-A, dated 4-6-1997 1998 (98) E.L.T.  560 (Tribunal).\n<\/p>\n<p>(3)   Final Order Nos. 1213-1247\/97-A, dated 30-6-1997.\n<\/p>\n<p>It was explained that the present appeals involve the very same issue which stands concluded by this decision. Explaining the matter, it was stated by Shri Desai that the appellants had entered into various contracts with their customers for the supply of their final product, electrical wires and cables in the manufacture of which imported copper is being used. The countervailing duty paid on such copper qualified for Modvat benefit; Such a benefit was taken note of by them in fixing their prices for supply of their final product. The prices have been fixed by them taking into account the cost of copper, the effect of Modvat credit of the countervailing duty paid thereon and their job charges. Shri Desai took us through the documents and the contracts. The Assistant Collector had added the element of Modvat credit (to the extent of countervailing duty paid on the imported copper) to the prices shown in the various price lists. That such an addition is not permissible has been the stand of the Tribunal taken in Final Order No. 90\/94-A, dated 29-4-1994 1995 (75) E.L.T. 131 (Tribunal) which was taken on the de novo order passed by the lower authorities following the earlier decision reported in 1990 (45) E.L.T. 342. This view has been reiterated in the batch of three orders passed in June 1997. The factual position in the present case is fully covered and analogous to what had been noticed in the earlier orders. In line with the said batch of decisions, we set aside the impugned order and allow the appeals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Incab Industries Ltd. vs Collector Of Central Excise on 24 July, 1997 Equivalent citations: 1999 (112) ELT 567 Tri Del ORDER K. Sankararaman, Member (T) 1. Appeal No. E\/5478\/91-A filed by the appellants M\/s. Incab Industries Ltd. has come up for hearing along with supplementary appeals filed subsequently [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-147422","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incab Industries Ltd. vs Collector Of Central Excise on 24 July, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/incab-industries-ltd-vs-collector-of-central-excise-on-24-july-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incab Industries Ltd. vs Collector Of Central Excise on 24 July, 1997 - Free Judgements of Supreme Court &amp; 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