{"id":188075,"date":"2002-02-27T00:00:00","date_gmt":"2002-02-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-maruti-udyog-ltd-on-27-february-2002"},"modified":"2016-06-21T01:23:00","modified_gmt":"2016-06-20T19:53:00","slug":"commissioner-of-central-excise-vs-maruti-udyog-ltd-on-27-february-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-maruti-udyog-ltd-on-27-february-2002","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Maruti Udyog Ltd on 27 February, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Maruti Udyog Ltd on 27 February, 2002<\/div>\n<div class=\"doc_bench\">Bench: B.N. Kirpal, Shivaraj V. Patil, Bisheshwar Prasad Singh<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  3783 of 2000\n\nPETITIONER:\nCOMMISSIONER OF CENTRAL EXCISE, DELHI\n\nRESPONDENT:\nMARUTI UDYOG LTD.\n\nDATE OF JUDGMENT: 27\/02\/2002\n\nBENCH:\nB.N. KIRPAL &amp; SHIVARAJ V. PATIL &amp; BISHESHWAR PRASAD SINGH\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2002 (2) SCR 99<\/p>\n<p>The following Orders of the Court was delivered :\n<\/p>\n<p>The respondent is manufacturing motor vehicles and it had availed of MODVAT<br \/>\ncredit of the duty paid on inputs under Rule 57A of the Central Excise<br \/>\nRules. As it had not paid any exicse duty on the raw material, it became<br \/>\nliable to pay excise duty on the waste and scrap of aluminium and iron and<br \/>\nsteel which scrap had been sold by the respondent.\n<\/p>\n<p>The Collector raised a demand of excise duty on the waste and scrap which<br \/>\nwas sold. The demand was challenged by the respondent who contended that<br \/>\nexicse duty was not payable. Having been unsuccessful before the Collector,<br \/>\nan appeal was filed before the Customs, Excise and Gold (Control) Appellate<br \/>\nTribunal. The Tribunal by the impugned order came to the conclusion that<br \/>\nexcise duty was payable on the scrap sold by the respondent. It further<br \/>\ncame to the conclusion that the price on which the waste and scrap had been<br \/>\nsold should be considered to be cum-duty price and the assessable value<br \/>\nshould be determined after deducting the element of excise duty. It is this<br \/>\npart of the decision of the Tribunal which is sought to be challenged by<br \/>\nthe Revenue in this appeal.\n<\/p>\n<p>The respondent had sold the scrap and according to it the purchaser was not<br \/>\nliable to pay any amount in addition thereto and it is for this reason the<br \/>\nTribunal regarded this transaction as being one of cum-duty price.\n<\/p>\n<p>Section 4 of the Central Excises and Salt Act, 1944 provides for valuation<br \/>\nof excisable goods for purposes of charging of duty of excise. Under<br \/>\nSection 4(1), the duty of excise is chargeable on any excisable goods with<br \/>\nreference to the value which is deemed to be the price at which such goods<br \/>\nare ordinarily sold by the assessee to a buyer in the course of wholesale<br \/>\ntrade where the buyer is not a related person and the price is the sole<br \/>\nconsideration for the sale. Section 4(4)(d)(ii) states that value in<br \/>\nrelation to any excisable goods does not include the amount of duty of<br \/>\nexcise, sales tax and other taxes, if any, payable on such goods and,<br \/>\nsubject to such rules as may be made, the trade discount, etc., is also to<br \/>\nbe allowed as a deduction.\n<\/p>\n<p>A reading of the aforesaid Section clearly indicates that the wholesale<br \/>\nprice which a charged is deemed to be the value for the purpose of levy of<br \/>\nexcise duty, but the element of excise duty, sales tax or other taxes which<br \/>\nis included in the wholesale price is to be excluded in arriving at the<br \/>\nexcisable value. This Section has been so construed by this Court in <a href=\"\/doc\/1990845\/\">Asstt.<br \/>\nCollector of Central Excise and Ors. v. Bata India Ltd.,<\/a> [1996] 4 SCC 563,<br \/>\nand it is thus clear that when cum-duty price is charged, then in arriving<br \/>\nat the excisable value of the goods the element of duty which is payable<br \/>\nhas to be excluded. The Tribunal has, therefore, rightly prceeded on the<br \/>\nbasis that the amount realised by the respondent from the sale of scrap has<br \/>\nto be regarded as a normal wholesale price and in determining the value on<br \/>\nwhich excise duty is payable the element of excise duty which must be<br \/>\nregarded as having been incorporated in the sale price, must be excluded.<br \/>\nThere is nothing to show that once the demand was raised by the Department,<br \/>\nthe respondent sought to recover the same from the purchaser of scrap. The<br \/>\nfacts indicate that after the sale transaction was completed, the purchaser<br \/>\nwas under no obligation to pay any extra amount to the seller, namely, the<br \/>\nrespondent. In such a transaction, it is the seller who takes on the<br \/>\nobligation of paying all taxes on the goods sold and in such a case the<br \/>\nsaid taxes on the goods sold are to be deducted under Section 4(4)(d)(ii)<br \/>\nand this is precisely what has been directed by the Tribunal. There is also<br \/>\nnothing to show that the sale price was not cum-duty.\n<\/p>\n<p>It will be useful here to refer to the observations of this Court in<br \/>\n<a href=\"\/doc\/1334962\/\">Hindustan Sugar Mills v. State of Rajasthan and Ors.,<\/a> [1978] 4 SCC 271, at<br \/>\npage 280, as follows:\n<\/p>\n<p>&#8220;Take for example, excise duty payable by a dealer who is a manufacturer.<br \/>\nWhen he sells goods manufactured by him, he always passes on the excise<br \/>\nduty to the purchaser. Ordinarily it is not shown as a separate item in the<br \/>\nbill, but it is included in the price charged by him. The &#8216;sale price&#8217; in<br \/>\nsuch a case could be the entire price inclusive of excise duty because that<br \/>\nwould be the consideration payable by the purchaser for the sale of the<br \/>\ngoods. True, the excise duty component of the price would not be an<br \/>\naddition to the coffers of the dealer, as it would go to re-imburse him in<br \/>\nrespect of the excise duty already paid by him on the manufacture of the<br \/>\ngoods. But even so, it would be part of the &#8216;sale price&#8217; because it forms a<br \/>\ncomponent of the consideration payable by the purchaser to the dealer. It<br \/>\nis only as part of the consideration for the sale of the goods that the<br \/>\namount representing excise duty would be payable by the purchase:. There is<br \/>\nno other manner of liability, statutory or otherwise, under which the<br \/>\npurchaser would be liable to pay the amount of excise duty to the dealer.<br \/>\nAnd, on this reasoning, it would make no difference whether the amount of<br \/>\nexcise duty is included in the price charged by the dealer or is shown as a<br \/>\nseparate item in the bill. In either case, it would be part of the &#8216;sale<br \/>\nprice&#8217;&#8230;&#8230;&#8230;.&#8221;\n<\/p>\n<p>The example given in the aforesaid decision is clearly applicable in the<br \/>\npresent case. The sale price realised by the respondent has to be regarded<br \/>\nas the entire price inclusive of excise duty because it is the respondent<br \/>\nwho has, by necessary implication, taken on the liability to pay all taxes<br \/>\non the goods sold and has not sought to realise any sum in addition to the<br \/>\nprice obtained by it from the purchaser. The purchaser was under no<br \/>\nobligation to pay any amount in excess of what had already been paid as the<br \/>\nprice of the scarp.\n<\/p>\n<p>Under the circumstances, the Tribunal was right in directing that the<br \/>\nrespondent is entitled to the benefit of Section 4(4)(d)(ii) of the Central<br \/>\nExcises &amp; Salt Act.\n<\/p>\n<p>For the aforesaid reasons, this appeal is dismissed. No costs.\n<\/p>\n<p>C.A. Nos. 660, 3841, 5867-5868\/2000, 4082, 4455, 6072, 8455\/2001 and<br \/>\n92\/2002<\/p>\n<p>For the reasons stated in our order passed today in Civil Appeal No. 3783<br \/>\nof 2000 entitled <a href=\"\/doc\/241419\/\">Commissioner of Central Excise, Delhi v. M\/s. Maruti Udyog<br \/>\nLtd., the<\/a>se appeals are dismissed.\n<\/p>\n<p>Civil Appeal No. 3913\/2001<\/p>\n<p>After hearing the learned counsel for the parties, we see no reason to<br \/>\ninterfere with the decision of the Tribunal. Hence, the civil appeal is<br \/>\ndismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Central Excise, &#8230; vs Maruti Udyog Ltd on 27 February, 2002 Bench: B.N. Kirpal, Shivaraj V. Patil, Bisheshwar Prasad Singh 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 &amp; SHIVARAJ V. PATIL &amp; [&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":[30],"tags":[],"class_list":["post-188075","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Maruti Udyog Ltd on 27 February, 2002 - 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\/commissioner-of-central-excise-vs-maruti-udyog-ltd-on-27-february-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Maruti Udyog Ltd on 27 February, 2002 - Free Judgements of Supreme Court &amp; 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