TMI Blog2010 (2) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Appellant. Shri S.K. Bhaskar, JDR, for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 170 (GRM) CE/JPR-I/2007, dated 26-6-2007. 2. Heard both sides. 3.1 The relevant facts, in brief, are that the appellants, inter alia, manufacturer Copper Cathode and a portion of that is used in the manufacture of calling pipe and launders used in smelter plant for manufacture of copper bars. There was a dispute as to whether Copper Cathode (cut) so used in pipe and launders were required to pay duty or eligible for the exemption under Notification No. 67/95-C.E., dated 16-3-95. The issue stands finally decided by the Tribunal in favour of the appellants by order dated 15-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption also. Further, the Hon ble Tribunal in the case of C.C. (Import) Mumbai v. Godrej Boyce Mfg. Co. reported at 2001 (135) E.L.T. 878 (Tribunal-Mum.) has also held that doctrine of unjust enrichment applies to capital goods also. The ratio of above cited cases is squarely applicable in the instant case. 8. The case cited by the respondent are not applicable in the instant case as the facts and circumstances are different from instant case. 9. In view of the above and respectfully following the ratio of above cited cases, I agree with the contention of the appellant that the principle of unjust enrichment are applicable in this case and the Asstt. Commissioner while passing the impugned order has not gone into the factual as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Boyce Mfg. Co. - 2001 (135) E.L.T. 878 no doubt holds that unjust enrichment applies to the cases of captive consumption and cases of capital goods. However, in the present case, undisputedly, the prices of the final products are being determined on the basis of ruling LME prices. In my considered view, the question of passing on the duty burden in such a situation, to the buyers cannot be arise. The ratio of the decision of the Tribunal in the case of Mahaveer Polypacks clearly applies to the facts of the present case. The Commissioner (Appeals) have also noted the submissions of the party regarding determination of prices of final products, based on LME prices, but he has not discussed the same. As it is evident from the records that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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