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(iii) It is already settled legal position that bar of unjust enrichment is also applicable to captive consumption- a. Solar Pesticides [2000 (116) ELT 401 SC (Para
20)] 14 E/1020/2009 b. DCW Ltd [2006 (072) ELT 0130 (GUJ-HC)(Para 21]
(iv) The Act provides for - 'not passed on...' and it is different from 'not recovered..' It implies that you may not recover the duty explicitly from the buyers but while determining the price of final product (cable jointing kit which is not excisable) every prudent business man shall take into to accountthe duty suffered on components/ intermediate products in process of manufacturing which amounts to passing on the incidence of duty to others/ customers. In this regard I rely upon following case laws a. Ballarpur Industries [2005 (184) ELT 67 (Tri-Del) (Para 6)] b. S Kumar Ltd Vs CCC Indore [2003 (153) ELT 217 (Tri LB)]