MULTIMETALS LTD. versus ASSISTANT COLLECTOR, CEN1RAL EXCISE, KOTA AND ORS.

MULTIMETALS LTD. versus ASSISTANT COLLECTOR, CEN1RAL EXCISE, KOTA AND ORS.

Relief under the Notification dated 28.12.1963 is to be given to the extent of duty paid on copper and copper alloys used in manufacture, including manufacturing loss; exemption is not restricted to duty on finished products alone.

Parties
Appellant: Multimetals Ltd.; Respondents: Assistant Collector, Central Excise, Kota and others
Jurisdiction
India
Judgment Date
10 December 1991
Procedural Posture
Civil Appeal / Appeal From Rajasthan High Court Decision
Outcome
Appeal allowed
Legal Topics
Excise Duty Exemption, Interpretation of Notification, Manufacturing Loss
Tax Law Excise Excise Duty Exemption Interpretation of Notification Manufacturing Loss

Case Brief

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Parties

Multimetals Ltd.

Appellant

Assistant Collector, Central Excise, Kota and others

Respondents

Procedural Posture

Civil Appeal / Appeal From Rajasthan High Court Decision

Legal Issues

  1. 1 Whether exemption under Notification dated 28.12.1963 includes manufacturing loss while calculating excise duty on copper pipes and tubes

Ratio Decidendi

Relief under the Notification dated 28.12.1963 is to be given to the extent of duty paid on copper and copper alloys used in manufacture, including manufacturing loss; exemption is not restricted to duty on finished products alone.

Court Disposition

Appeal allowed

Orders

  • Order of the High Court and Revenue Authorities set aside
  • Respondents directed to give benefit of exemption of duty in respect of loss in manufacture