2003 (10) TMI 218

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..... present case is the applicability of the bar of unjust enrichment to capital goods imported and used in the manufacture of final products, but not consumed. The appellants herein had imported construction machinery and used it to set up fertiliser project of Indian Farmers Fertiliser Co-operative Ltd. (IFFCO). The appellants rendered services to the project, but did not sell the imported items to .....

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..... nal product but not consumed thereby, is clearly attracted. We also note that this order was appealed against by the Revenue to the Hon'ble Supreme Court which has dismissed the civil appeal of the Revenue on the ground of small amount involved. The Tribunal's order cited supra, in turn, relies upon the Hon'ble Madras High Court's judgment in the case of Indo-Swiss Synthetics (Mfg.) Ltd. reported .....

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