BHUPENDRA STEEL (P) LTD. versus COMMISSIONER OF CENTRAL EXCISE

BHUPENDRA STEEL (P) LTD. versus COMMISSIONER OF CENTRAL EXCISE

The inputs used by assessee were waste and scrap, not 'pieces roughly shaped' as specified in the Notifications, and therefore exemption was not applicable to final products manufactured by the assessee.

Parties
Appellant: Bhupendra Steel (P) Ltd.; Respondent: Commissioner of Central Excise
Jurisdiction
India
Judgment Date
16 May 2008
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Exemption Notification, Tariff Classification, Interpretation of Notification, Eligibility for Exemption
Central Excise Exemption Notification Tariff Classification Interpretation of Notification Eligibility for Exemption

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Parties

Bhupendra Steel (P) Ltd.

Appellant

Commissioner of Central Excise

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether steel bars and rods under sub-heading 7228.30 and steel ingots under 7226.20 are eligible for exemption from payment of excise duty under Notification No.208/83-CE as amended by Nos. 90/88-CE and 202/88-CE
  2. 2 Whether inputs used qualify as 'pieces roughly shaped' required by the Notification

Ratio Decidendi

The inputs used by assessee were waste and scrap, not 'pieces roughly shaped' as specified in the Notifications, and therefore exemption was not applicable to final products manufactured by the assessee.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs.