Cce Vs. Shree Synthetics Ltd.

1. when the case was called none appeared on behalf of the respondent in spite of notice.3. the revenue filed this appeal against order-in-appeal passed by the commissioner (appeals). the commissioner (appeals) in the impugned order held that principles of unjust enrichment are not applicable in respect of goods captively utilised by the manufacturer. the commissioner relied upon the decision of the tribunal in the case of alcatel modi networks systems v. cce, 4. the contention of the revenue is that this issue is now settled by the hon'ble supreme court in the case of solar pesticide pvt. ltd. and hon'ble supreme court held that the principles of unjust enrichment are applicable even in the case of captive consumption.5. the commissioner (appeals) in the impugned order allowed the appeal filed by the appellant on the ground that principles of unjust enrichment are not applicable in the case of captive consumption of the goods. the hon'ble supreme court in the case of union of india v. solar pesticide pvt. ltd., 2000 (68) ecc 25 (sc) : 2000 (116) elt 401 held that principles of unjust enrichment are applicable in respect of imported raw material, which is captively consumed in the manufacture of final product. in view of the decision of the hon'ble supreme, the appeal is allowed.