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Commissioner Of Central Excise, Mumbai ... vs Crompton Greaves Ltd on 20 February, 2008 cites

Geep Industrial Syndicate Ltd. vs Collector Of C. Ex. on 1 April, 1994

Further as per their own books of accounts they actually paid Rs.1,20,72,200/- as turnover tax to the State Government and submitted a Chartered Accountants certificate in respect of the same and therefore the excess turnover tax claimed as deduction amounted to only Rs.18,08,804/- on which the excise duty at the applicable rate came to Rs.2,35,145/-. They however claimed that the deductions are always claimed on an average basis and the actual incidence of taxes may vary from what is claimed as deduction. Therefore the question of imposing a ceiling of the actuals would not arise in such a case provided the genuineness of the equalized amount is accepted. They referred to the decision of the Honble Apex Court decision in the case of Baroda Electric Meters Ltd.  1999 (94) ELT 34 (SC) and Geep Industrial Syndicate Ltd. vs. Collector of C. Ex.  1998 (104) ELT 375 (Tri.) in which it is held that turnover taxes and octroi which were made irrecoverable could not have been collected but once these taxes were paid by the assessees to the authorities concerned the deduction of the same cannot be denied. The Deputy Commissioner agreed with the pleas advanced by the respondents and accordingly dropped the proceedings. This order was also upheld by the Commissioner (Appeals) on appeal being filed by the Revenue. It is against this order that the Revenue has come up in appeal.
Customs, Excise and Gold Tribunal - Delhi Cites 10 - Cited by 1 - Full Document

M/S. Modipon Fibre Co., Sh. S.C. Gupta ... vs Cce, Meerut on 10 May, 2001

3. The Revenue in its appeal has contended that tenor of the Supreme Court decision in the case of Baroda Electric Meters Ltd. is to allow marginal variation in deductions claimed but it does not give blanket approval for claiming deduction for taxes payable which is totally out of sorts with the actual taxed paid. Besides, the Supreme Court judgement relates to deductions on account of freight and not to deductions on account of taxes payable to the Government. A person cannot be allowed to make profit under the guise of taxes payable. Reference was invited to the Supreme Court decision in the case of Geep Industrial Syndicate Ltd. relied upon by the Commissioner (Appeals) in which it has been said that the genuineness of the equalized amount has to be acceptable. Since in this case the respondents themselves have admitted that a sum of Rs.18,08,804/- has not been paid to the relevant authority, the question of allowing deduction does not arise. This amount being substantial cannot be ignored. The ld. DR also invited attention to the recent decision of the Supreme Court in the case of Modipon Fibre Company vs. CCE, Meerut  2007 (218) ELT 8 (S.C.) wherein in para 18 while referring to the judgement of Bombay High Court in the case of Central India Spinning, Weaving and Manufacturing Co. Ltd. it was held that the only deduction which was permissible is of the actual duty paid or payable while fixing the assessable value.
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 14 - Full Document

Peico Electronics And Electricals Ltd. vs Collector Of Central Excise And Customs on 25 October, 1983

4. The ld. Advocate for the respondents however submits that the Supreme Court has in the case of Baroda Electric Meters Ltd. as well as Geep Industrial Syndicate Ltd. clearly held that turnover taxes which are in the nature of irrecoverable taxes can be claimed as deduction on average basis. Since the taxes are dependent on the turn over, they cannot be ascertained at the time of clearances and are therefore claimed as deduction on the basis of average of the past year and such deductions on average basis cannot be disallowed. He referred to the decision of the Tribunal in the case of Peico Electronics and Electricals Ltd. vs. Collector of Central Excise, Pune  1994 (71) ELT 1053 (Tri.) where a similar view has been taken.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 14 - Full Document
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