ADVANI OERLIKON LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The simple question which arises in this petition is whether the petitioner No. 1 is entitled to claim a deduction in respect of the items specified in paragraph 6 of the petition as post-manufacturing expenses. The heads under which these deductions are sought were :

(2.) The claim for deduction in respect of all the above items having been rejected by the Assistant Collector of Central Excise, this petition has been filed by the petitioners.

(3.) It is well-known not that by virtue of the decision of the Supreme Court in Union of India and others v. Bombay Tyres International Pvt. Ltd. - 1983 Excise Law Times 1896, the whole law regarding deductions permissible by way of post-manufacturing expenses has undergone a radical change. The petitioners' contention before us, therefore, was that the petitioners should be allowed to withdraw their petition and claim a deduction on account of post-manufacturing expenses only in respect of those items which are held permissible by the Supreme Court in the Bombay Tyres International Pvt. Ltd.'s case as clarified on two further occasions.