M/S. BHUPINDRA STEELS (P) LTD. versus COLLECTOR OF CENTRAL EXCISE

M/S. BHUPINDRA STEELS (P) LTD. versus COLLECTOR OF CENTRAL EXCISE

'Ends of Flats' used by the Appellant for manufacturing ingots do not fall under Sub-item 8 as they are 'waste and scrap' and not products given a rough shape by rolling or forging. Therefore, exemption under Notification No. 208/83 is not permissible. Plea regarding Sub-item 11 not entertained as it was raised for the first time before the Supreme Court.

Parties
Appellant: Bhupindra Steels (P) Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
17 September 2002
Procedural Posture
Civil Appeal / Final Appeal Supreme Court
Outcome
Appeal dismissed
Legal Topics
Central Excise Exemption, Interpretation of Tariff Items
Taxation Law Central Excise Exemption Interpretation of Tariff Items

Case Brief

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Parties

Bhupindra Steels (P) Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Final Appeal Supreme Court

Legal Issues

  1. 1 Whether 'ends of Flats' used as inputs by the Appellant fall under Sub-item 8 of the relevant Notification for exemption from Central Excise duty
  2. 2 Whether a new plea regarding Sub-item 11 can be raised for the first time before the Supreme Court

Ratio Decidendi

'Ends of Flats' used by the Appellant for manufacturing ingots do not fall under Sub-item 8 as they are 'waste and scrap' and not products given a rough shape by rolling or forging. Therefore, exemption under Notification No. 208/83 is not permissible. Plea regarding Sub-item 11 not entertained as it was raised for the first time before the Supreme Court.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs