{"id":110621,"date":"2003-04-24T00:00:00","date_gmt":"2003-04-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003"},"modified":"2015-12-08T23:38:51","modified_gmt":"2015-12-08T18:08:51","slug":"collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","title":{"rendered":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (165) ELT 395 SC, (2003) 9 SCC 223<\/div>\n<div class=\"doc_bench\">Bench: M Shah, A Kumar<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Being aggrieved and dissatisfied by the judgment and order dated 4th May, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as &#8220;the Tribunal&#8221;) in Appeal No. E\/R-171\/99, the Department has preferred this appeal.\n<\/p>\n<p>2. The issue involved before the Tribunal was &#8211; whether the assessee was entitled to the benefit of the Notification No. 217\/86-C.E. for burnt Dolomite used in steel making furnace for fettling banks and bottoms or not? The Tribunal allowed the said appeal by relying upon its previous decisions as well as the decision rendered by the Calcutta High Court in <a href=\"\/doc\/1747933\/\">Singh Alloys &amp; Steel Ltd. v. Asstt. Collector of Central Excise<\/a> reported in 1993 (66) E.L.T. 594.\n<\/p>\n<p>3. It has been pointed out that manufacturing steel, acidic oxides are formed. This acid is required to be neutralized, otherwise it affects the banks and bottoms of the furnace. For neutralizing the acid oxides which are formed, burnt Dolomite is used. This burnt Dolomite is used within the factory of production in relation to the manufacture of final product namely, steel. Therefore, the Tribunal rightly arrived at the conclusion that the respondent is entitled to get the benefit of exemption Notification No. 217\/86(C).\n<\/p>\n<p>4. It is true that acidic oxide, if not neutralized would affect the banks and bottoms of the furnace, but that would not mean that burnt Dolomite is used only for protecting the damage to the furnace. It is required to be used so as to neutralise the acid oxides formed while manufacturing steel and, therefore, burnt Dolomite is used in relation to manufacturing process for which the respondent is entitled to have benefit of exemption notification. Hence, the judgment and order passed by the Tribunal cannot be said to be in any way illegal or erroneous.\n<\/p>\n<p>5. In the result, the appeal is dismissed. There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 Equivalent citations: 2004 (165) ELT 395 SC, (2003) 9 SCC 223 Bench: M Shah, A Kumar ORDER 1. Being aggrieved and dissatisfied by the judgment and order dated 4th May, 2000 passed by the Customs, Excise [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-110621","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-04-23T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-12-08T18:08:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003\",\"datePublished\":\"2003-04-23T18:30:00+00:00\",\"dateModified\":\"2015-12-08T18:08:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\"},\"wordCount\":351,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\",\"name\":\"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2003-04-23T18:30:00+00:00\",\"dateModified\":\"2015-12-08T18:08:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","og_locale":"en_US","og_type":"article","og_title":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-04-23T18:30:00+00:00","article_modified_time":"2015-12-08T18:08:51+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003","datePublished":"2003-04-23T18:30:00+00:00","dateModified":"2015-12-08T18:08:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003"},"wordCount":351,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","url":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003","name":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-04-23T18:30:00+00:00","dateModified":"2015-12-08T18:08:51+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/collector-of-c-ex-bolpur-vs-steel-authority-of-india-ltd-on-24-april-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Collector Of C. Ex., Bolpur vs Steel Authority Of India Ltd. on 24 April, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/110621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=110621"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/110621\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=110621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=110621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=110621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}