{"id":128844,"date":"1997-04-07T00:00:00","date_gmt":"1997-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/western-india-plywoods-ltd-vs-commissioner-of-c-ex-on-7-april-1997"},"modified":"2017-04-20T17:28:13","modified_gmt":"2017-04-20T11:58:13","slug":"western-india-plywoods-ltd-vs-commissioner-of-c-ex-on-7-april-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/western-india-plywoods-ltd-vs-commissioner-of-c-ex-on-7-april-1997","title":{"rendered":"Western India Plywoods Ltd. vs Commissioner Of C. Ex. on 7 April, 1997"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Western India Plywoods Ltd. vs Commissioner Of C. Ex. on 7 April, 1997<\/div>\n
Equivalent citations: 1997 ECR 455 Tri Chennai, 1998 (102) ELT 52 Tri Chennai<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 V.P. Gulati, Vice President <\/p>\n
1. These three appeals involve common issue and are therefore taken up together for disposal.\n<\/p>\n
2.   The issue involved in the appeals relate to benefit of Modvat credit in respect of the fuel used for generating steam which in turn is used for processing of the wooden sheets for the manufacture of hardboards. The period involved is December 1994 to June 1995. The learned lower authority has denied the benefit of Modvat credit for the reason that the fuel used is for manufacture of steam, which is an exempted product and therefore in terms of Rule 57(C), the benefit of Modvat credit could not be allowed.\n<\/p>\n
3.   The learned Advocate has pleaded that the fuel as such was included in the list of eligible inputs under the definition for input as set out under Rule 57A with effect from 1-3-1994. It seen from the order of the learned lower authority that the sole ground under which Modvat credit was denied was that the steam itself is a notified final product which is exempted from Central Excise Duty and therefore these inputs will not be eligible for Modvat credit. The learned Advocate has in this connection referred us to the Single Member decision of the West Regional Bench of the Tribunal wherein it is held that the use of the fuel oil in the burner for generating heat to melt aluminium and to dry sand moulds would entitle the item in question to be considered as an input for Modvat credit purposes. She has pleaded that the use of the steam in the manufacture of the notified finished product is not denied. So long as this use is established the appellants should be given the benefit of Modvat credit holding that the steam as an intermediate product for the manufacture of the notified finished product. She has in this cited the decision of the East Regional Bench in the case of Shalimar Paints Ltd. v. Collector of Central Excise<\/a> reported in 1996 (84) E.L.T. 108 under which the concept of intermediate product has been examined and it has been held that the goods produced by the manufacturer if not cleared outside the factory but captively consumed in the manufacture of final product are intermediate products. She has pleaded in this background the steam generated can be considered as an intermediate product and therefore notwithstanding its being exempted from payment of duty in terms of Rule 57D the benefit of Modvat credit in respect of the inputs used for the generation of steam would be available. She has also in this connection referred us to Rule 57D(2) which clearly provides for grant of Modvat credit even where an intermediate product is exempted. She has also cited the decision of the South Regional Bench in the case of Collector of Central Excise v. Seshasayee Paper Boards Ltd. reported in 1992 (61) E.L.T. 304. The Tribunal in that case she has pleaded has extended the benefit of Modvat credit to inputs which were used in the purification of water and which water was subsequently used for generation of steam for use in the factory. She has therefore prayed for allowing the appeal of the appellants.\n<\/p>\n
4.   The learned SDR for the Department has adopted the reasonings of the learned lower authority.\n<\/p>\n
5.   We have considered the pleas made by both the sides. We observe that the use of the steam in the manufacturing stream of hardboard is not denied. What has been held against the appellants is that the steam itself was a final product and being exempted, provisions of Rule 57C would be attracted. We observe that in the case of use of certain inputs in a factory what is to be seen is whether the processes in which the inputs are used is integrated with the total process of manufacture of notified finished product and if it is so, the use has to be related to the total process as carried out in the factory. There is no averment to the contrary that the use of the inputs for generation of steam is integral to the process of manufacture of hardboard the notified finished product. Once the generation of steam is held to be considered as an integral part of the notified finished product the steam in that background in the context of the ruling of the East Regional Bench in the case of Shalimar Paints referred to supra will have to be considered as an intermediate product. The intermediate product in question notwithstanding its being exempted would not for that reason vitiate the claim of the appellants for the benefit of Modvat credit on the fuel oil which was notified as an input at the relevant time. As it is once a fuel oil is notified as a finished product, it is to be presumed that notwithstanding the manner in which it is used in a factory, so long as its use is considered as an integral part of manufacturing process of notified finished product, the benefit of Modvat credit would have to be given. Any other interpretation in this regard will only vitiate the purpose for which the legislature in its wisdom included thus as a notified input. The fuel oil as it is would be used only in most of the cases for generation of heat which in turn will make some processes relating to the notified finished product possible. Some exempted or non-exempted products may emerge or even non-excisable product may emerge during the process of manufacture. The legislature did not intend to restrict the Modvat credit in respect of the fuel unless it could be shown that the notified product as such was cleared without payment of duty. It is the operation as a whole in the factory which is to be considered. The Tribunal in this context in the case of Seshasayee Paper Boards Ltd. referred to supra has allowed the benefit of Modvat credit in respect of the inputs which were used for purification of water which ultimately was used for generation of steam which was exempted at the relevant time. We therefore in view of the above discussions hold that the appellants would be eligible to the benefit of Modvat credit as claimed. We therefore allow the appeal of the appellants with consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Western India Plywoods Ltd. vs Commissioner Of C. Ex. on 7 April, 1997 Equivalent citations: 1997 ECR 455 Tri Chennai, 1998 (102) ELT 52 Tri Chennai ORDER V.P. Gulati, Vice President 1. These three appeals involve common issue and are therefore taken up together for disposal. 2. […]<\/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":[1],"tags":[],"class_list":["post-128844","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nWestern India Plywoods Ltd. vs Commissioner Of C. 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