{"id":126985,"date":"2001-12-12T00:00:00","date_gmt":"2001-12-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-dhiren-chemical-industries-on-12-december-2001"},"modified":"2017-12-08T08:56:12","modified_gmt":"2017-12-08T03:26:12","slug":"collector-of-central-excise-vs-dhiren-chemical-industries-on-12-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-dhiren-chemical-industries-on-12-december-2001","title":{"rendered":"Collector Of Central Excise, &#8230; vs Dhiren Chemical Industries on 12 December, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise, &#8230; vs Dhiren Chemical Industries on 12 December, 2001<\/div>\n<div class=\"doc_author\">Author: S.P.Bharucha<\/div>\n<div class=\"doc_bench\">Bench: S.P.Bharucha Cji, S.S.M.Quadri, U.C.Banerjee, S.N.Variava, S.V.Patil<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  7937 of 1995\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE, VADODRA\n\nRESPONDENT:\nDHIREN CHEMICAL INDUSTRIES\n\nDATE OF JUDGMENT: 12\/12\/2001\n\nBENCH:\nS.P.BHARUCHA CJI &amp; S.S.M.QUADRI &amp; U.C.BANERJEE &amp; S.N.VARIAVA &amp; S.V.PATIL\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>WITH<br \/>\nCIVIL APPEAL NOS. 2496-2497 OF 1992<\/p>\n<p>DELIVERED BY:\n<\/p>\n<p>S.P.BHARUCHA,CJI<\/p>\n<p>Bharucha, CJI.\n<\/p>\n<p>\tThe case of Dhiren Chemical Industries (Civil Appeal No. 7937 of<br \/>\n\t1995) has been referred by a Bench of three learned Judges to the<br \/>\n\tConstitution Bench because it appeared to the Bench that there was<br \/>\n\ta conflict between the view taken in <a href=\"\/doc\/1580360\/\">Collector of Central Excise,<br \/>\n\tPatna vs. Usha Martin Industries<\/a> [1997 (7) S.C.C. 47] and the view<br \/>\n\ttaken in Motiram Tolaram &amp; Anr. Vs. Union of India &amp; Anr. [1999 (6)<br \/>\n\tS.C.C. 375], both being judgments of Benches of three learned<br \/>\n\tJudges.   Because of that reference, the other cases (Civil Appeal<br \/>\n\tNos. 2496-97) were also so referred.\n<\/p>\n<p>\tThe only question that we are concerned with relates to the correct<br \/>\n\tinterpretation to be placed upon the phrase &#8220;on which the<br \/>\n\tappropriate amount of duty of excise has already been paid&#8221;.<br \/>\n\tIn the case of Usha Martin, the relevant Exemption Notification<br \/>\n\tread, so far as is relevant, thus:\n<\/p>\n<p>&#8220;Exemption in goods falling under Item 26-AA(i-a) made from duty-paid<br \/>\nmaterial:\n<\/p>\n<p>In exercise of the powers conferred by sub-rule (1) of Rule 8 of the<br \/>\nCentral Excise Rules, 1944 and in supersession of the notification of the<br \/>\nGovernment of India in the M.F. (D.R.) No. 131\/62-CE, dated 13-6-1962, the<br \/>\nCentral Government hereby exempts iron or steel products falling under sub-<br \/>\nitem (i-a) of Item No. 26-AA made from any of the following materials or a<br \/>\ncombination thereof namely:\n<\/p>\n<p>(i) fresh unused re-rollable scrap &#8216;on which the appropriate amount of duty<br \/>\nof excise has already been paid&#8217;&#8230;&#8221;.\n<\/p>\n<p>(Emphasis supplied)<\/p>\n<p>The other clauses used the same phrase.\n<\/p>\n<p>\tThe Court said that there was &#8220;no doubt that as per the above<br \/>\n\tnotification if any amount of duty has been paid on the raw<br \/>\n\tmaterial, the output product would escape from excise duty.  The<br \/>\n\tdoubt which arose was regarding the expression in the notification<br \/>\n\ti.e., &#8216;on which the appropriate amount of duty of excise has<br \/>\n\talready been paid&#8217; as to whether it is capable of two<br \/>\n\tinterpretations, one as claimed by the assessee and the other as<br \/>\n\tput forth by the Revenue.&#8221;  The Court then said:\n<\/p>\n<p>&#8220;If we take the words &#8216;already paid&#8217; in the notification delinked from<br \/>\nother words employed therein, they would, perhaps, lend support to the<br \/>\ncontention of the Revenue as the said combination relates to an antecedent<br \/>\nact of payment.  But the word &#8216;already&#8217; is not the decisive term in the<br \/>\ncontext because the preceding word &#8216;appropriate&#8217;, cannot be sidelined to<br \/>\npiffle.  The word &#8216;appropriate&#8217; is defined in Websters&#8217; New Dictionary and<br \/>\nThesaurus (Concise Edn.) as &#8216;applicable, apposite, appurtenant, apropos,<br \/>\napt&#8230;&#8217;.\tIn the World Book Dictionary it is defined as &#8216;right for<br \/>\nthe occasion, suitable, proper, fitting&#8230;&#8217;.\n<\/p>\n<p>What is the idea behind granting exemption to the commodities indicated in<br \/>\nthe notification?  One reason is that the Central Government wanted to save<br \/>\ncertain raw materials and the end products made with them from double duty.<br \/>\nAnother idea, as could be discerned from it, is that the reason which<br \/>\nprompted the Central Government to absolve one commodity from duty must as<br \/>\nwell be applicable to the other commodity which is made out of the former.<br \/>\nTherefore, we are not disposed to afford a narrow interpretation to the<br \/>\nexpression (i.e. on which the appropriate amount of duty of excise has<br \/>\nalready been paid) as excluding all cases where nil duty was paid for the<br \/>\ninput materials.&#8221;\n<\/p>\n<p>\tThe Court, thus, upheld the contention on behalf of the assessee.<br \/>\n\tIn the case of Motiram Tolaram, reliance was placed upon the case<br \/>\n\tof Usha Martin to contend that the appropriate duty being nil,<br \/>\n\tbecause the raw material was not manufactured in India, it must be<br \/>\n\ttaken that appropriate duty had been paid and the appellants would<br \/>\n\tbe entitled to the benefit of the Exemption Notification in<br \/>\n\tquestion, which used the said phrase.  The Court was unable to<br \/>\n\tagree.  It said that the raw material being an item which was<br \/>\n\tmanufactured in India, a rate of excise duty was leviable thereon.<br \/>\n\tOn the raw material which had been imported, the appropriate amount<br \/>\n\tof duty had not been paid.  It was only if this payment had been<br \/>\n\tmade that the exemption notification would be applicable.<br \/>\n\tIn our view, the correct interpretation of the said phrase has not<br \/>\n\tbeen placed in the judgment in the case of Usha Martin.  The stress<br \/>\n\ton the word &#8220;appropriate&#8221; has been mislaid.  All that the word<br \/>\n\t&#8220;appropriate&#8221; in the context means is the correct or the specified<br \/>\n\trate of excise duty.\n<\/p>\n<p>An exemption notification that uses the said phrase applies to goods which<br \/>\nhave been made from duty paid material.  In the said phrase, due emphasis<br \/>\nmust be given to the words &#8220;has already been paid&#8221;.  For the purposes of<br \/>\ngetting the benefit of the exemption under the notification, the goods must<br \/>\nbe made from raw material on which excise duty has, as a matter of fact,<br \/>\nbeen paid, and has been paid at the &#8220;appropriate&#8221; or correct rate.  Unless<br \/>\nthe manufacturer has paid,  the correct amount of excise duty, he is not<br \/>\nentitled to the benefit of the exemption notification.<br \/>\n\tWhere the raw material is not liable to excise duty or such duty is<br \/>\n\tnil, no excise duty is, as a matter of fact, paid upon it.\tTo<br \/>\n\tgoods made out of such material the notification will not apply.<br \/>\n\tThe notification is intended to give relief against the cascading<br \/>\n\tof excise duty &#8211; on the raw material and again on the goods made<br \/>\n\ttherefrom.  There is no cascading effect when no excise duty is<br \/>\n\tpayable upon the raw material and the hardship that the<br \/>\n\tnotification seeks to alleviate does not arise.<br \/>\n\tWe need to make it clear that, regardless of the interpretation<br \/>\n\tthat we have placed on the said phrase, if there are circulars<br \/>\n\twhich have been issued by the Central Board of Excise and Customs<br \/>\n\twhich place a different interpretation upon the said phrase, that<br \/>\n\tinterpretation will be binding upon the Revenue.<br \/>\n\tThese appeals shall now be placed before a Bench of two learned<br \/>\n\tJudges, who will decide the same on their merits.  This is done<br \/>\n\thaving regard to the fact that other issues may be involved.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise, &#8230; vs Dhiren Chemical Industries on 12 December, 2001 Author: S.P.Bharucha Bench: S.P.Bharucha Cji, S.S.M.Quadri, U.C.Banerjee, S.N.Variava, S.V.Patil CASE NO.: Appeal (civil) 7937 of 1995 PETITIONER: COLLECTOR OF CENTRAL EXCISE, VADODRA RESPONDENT: DHIREN CHEMICAL INDUSTRIES DATE OF JUDGMENT: 12\/12\/2001 BENCH: S.P.BHARUCHA CJI &amp; S.S.M.QUADRI &amp; U.C.BANERJEE &amp; [&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-126985","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise, ... vs Dhiren Chemical Industries on 12 December, 2001 - Free Judgements of Supreme Court &amp; 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