{"id":130471,"date":"2008-08-27T00:00:00","date_gmt":"2008-08-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/union-of-india-vs-ms-hindustan-zinc-limited-anr-on-27-august-2008"},"modified":"2015-01-24T19:04:15","modified_gmt":"2015-01-24T13:34:15","slug":"union-of-india-vs-ms-hindustan-zinc-limited-anr-on-27-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/union-of-india-vs-ms-hindustan-zinc-limited-anr-on-27-august-2008","title":{"rendered":"Union Of India vs M\/S Hindustan Zinc Limited & Anr on 27 August, 2008"},"content":{"rendered":"
Rajasthan High Court – Jodhpur<\/div>\n
Union Of India vs M\/S Hindustan Zinc Limited & Anr on 27 August, 2008<\/div>\n
                                                                       1\n\n       IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT\n                                 JODHPUR\n\n\n                           J U D G M E N T\n\n\n                CENTR.EXCISE APPEAL No. 83 of 2006\n\n\n                          UNION OF INDIA\n                                V\/S\n                 M\/S HINDUSTAN ZINC LIMITED & ANR\n\n\nDate of Judgment                :                  27.8.2008\n\n\n                            PRESENT\n                   HON'BLE SHRI N P GUPTA,J.\n            HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J.\n\n\n\nMr.Rishabh Sancheti for         Mr.V.K.Mathur, for the appellant\nMr.Dinesh Mehta, for the respondent\n\n\n\nBY THE COURT : (PER HON'BLE GUPTA,J.)<\/pre>\n
                This   appeal   is   by    the   Revenue    against   the<\/p>\n
judgment of the Tribunal dated 28.10.2004, accepting the<\/p>\n
appeal of the assessee, and holding, that the assessee is<\/p>\n
entitled to the exemption under notification No.81 of<\/p>\n
1975    dated   22.3.1975,      as   clarified    vide     clarification<\/p>\n
dated 12.12.1986. The appeal was admitted by framing the<\/p>\n
following substantial question of law, vide order dated<\/p>\n
9.1.2007:-\n<\/p>\n<\/p>\n
            “Whether   the  benefit   of   Notification
\n            No.81\/75 dated 22.03.1975 was available to
\n            the assessee who had used Sulpheric acid
\n            captively in the manufacture of phosphoric
\n            acid which was later on cleared on payment
\n            of duty to M\/s IFFCO. Keeping in view the
\n            Clarification  Circular  dated   12.12.1986
\n            issued by the Board, for the period in
\n            question.”<\/p><\/blockquote>\n
\n                                                                                   2<\/span><\/p>\n
            The factual aspect of the matter, which is not<\/p>\n
in dispute is, that the assessee is a manufacturer of<\/p>\n
sulphuric       acid,       and       it    was    used      subsequently        in<\/p>\n
manufacture of phosphoric acid, which phosphoric acid was<\/p>\n
cleared on payment of duty to M\/s. IFFCO. On these facts<\/p>\n
different show cause notices were issued to the assessee,<\/p>\n
for different periods, alleging inter-alia, that during<\/p>\n
course of examination of records, it was observed, that<\/p>\n
the assessee is using sulphuric acid manufactured by it<\/p>\n
in the manufacture of phosphoric acid without payment of<\/p>\n
central    excise         duty    leviable        thereon,      since    February<\/p>\n
1979.      Sulphuric acid was alleged to be assessable to<\/p>\n
central    excise         duty    @   10%     adval    under    Central       Excise<\/p>\n
Tariff Item No.14G, which rate was subsequently enhanced,<\/p>\n
and subsequently special excise duty was also levied,<\/p>\n
which     was    withdrawn            later     on.     Since     no     specific<\/p>\n
notification         exempting        leviability       of     excise    duty    on<\/p>\n
sulphuric acid used in manufacture of phosphoric acid was<\/p>\n
available, the assessee was called upon to show cause and<\/p>\n
explain,    as       to    why    central       excise    duty     leviable      on<\/p>\n
sulphuric acid, used in manufacture of phosphoric acid,<\/p>\n
may not be recovered from the assessee from February 1979<\/p>\n
onwards.\n<\/p>\n<\/p>\n
            The notice was contested, and it was contended,<\/p>\n
that    under    a    contract,        they     were    supplying       the    total<\/p>\n
quantity of phosphoric acid to IFFCO, who in turn was<\/p>\n
using it in the manufacture of fertilizers, and as such,<\/p>\n
they are entitled to exemption of duty on sulphuric acid,<\/p>\n
used in the manufacture of phosphoric acid, which was
\n                                                                        3<\/span><\/p>\n
ultimately used by IFFCO, under Notification No.81\/75,<\/p>\n
which      exempts     “Sulphuric    Acid   intended    for   use   into<\/p>\n
manufacture of fertilizers”. It was also contended, that<\/p>\n
the notification does not specifically provide, that the<\/p>\n
factory which produces sulphuric acid, and intends to use<\/p>\n
it    in   the    manufacture   of    fertilizers,     should   himself<\/p>\n
produce the fertilizers also, rather the 2nd proviso to<\/p>\n
the    said      Notification   provides,     that    the   factory   of<\/p>\n
production of sulphuric acid and that of fertilizers can<\/p>\n
be different, and that they may not be denied the benefit<\/p>\n
of the above said Notification, merely on the ground,<\/p>\n
that they do not use sulphuric acid in the manufacture of<\/p>\n
fertilizers themselves, but sell phosphoric acid in which<\/p>\n
they have used sulphuric acid. Various other grounds were<\/p>\n
also taken.\n<\/p>\n<\/p>\n
              The learned Assistant Collector, vide order in<\/p>\n
original dated 31.12.1980, confirmed the demands of all<\/p>\n
the 16 notices, and also confirmed the special excise<\/p>\n
duty, leviable on the sulphuric acid, manufactured and<\/p>\n
used in manufacture of phosphoric acid, during the period<\/p>\n
February 1979 to November 1980, and also directed the<\/p>\n
assessee to file revised classification list in respect<\/p>\n
of sulphuric acid, and to start paying central excise<\/p>\n
duty thereon at the appropriate rate forthwith, before it<\/p>\n
is cleared for the use in the manufacture of phosphoric<\/p>\n
acid.\n<\/p>\n<\/p>\n
              The assessee filed appeal against this order,<\/p>\n
which      was    dismissed.    The    appellate       authority    also<\/p>\n
examined         the   clarification        dated    12.12.1986,      and
\n                                                                                         4<\/span><\/p>\n
observed, that what has been clarified therein is, that<\/p>\n
even if the sulphuric acid is not used in manufacture of<\/p>\n
fertilizers, the benefit of the said notification cannot<\/p>\n
be     denied,        so       long    as     it     can    be    established         that<\/p>\n
sulphuric acid is ultimately used in the manufacture of<\/p>\n
fertilizers,          and        held,      that     the    Board’s         instructions<\/p>\n
dated 12.12.1986 are entirely on different issue i.e.<\/p>\n
that     even        in     case       of     phosphoric         acid       coming    into<\/p>\n
existence       as        an     intermediate         product,      sulphuric         acid<\/p>\n
would be entitled to the benefit of notification No.81\/75<\/p>\n
so long as it is established, that the sulphuric acid has<\/p>\n
been used in the manufacture of fertilizers, but these<\/p>\n
clarifications do not cover the issue of the case in<\/p>\n
hand, being as to whether the sulphuric acid which is<\/p>\n
used in the manufacture of phosphoric acid is entitled to<\/p>\n
exemption            under        Notification             No.81\/75,          when     the<\/p>\n
phosphoric       acid          has    been    cleared       as   final       product    on<\/p>\n
payment of duty, and then sold out to 3rd party, claiming,<\/p>\n
or     even     proving,             that    the     3rd   party       has    used     the<\/p>\n
phosphoric acid, for the manufacture of fertilizers, and<\/p>\n
it   was      held        that       the    answer    to    this       is    clearly    in<\/p>\n
negative, as what has been cleared is phosphoric acid, to<\/p>\n
which      Notification               No.81\/75       is    not     applicable,         and<\/p>\n
secondly at the stage when sulphuric acid was used by the<\/p>\n
assessee        for        manufacturing           of      phosphoric         acid,    no<\/p>\n
exemption was available to sulphuric acid, since at that<\/p>\n
stage, it could not be established, that the phosphoric<\/p>\n
acid, which would be cleared on the payment of duty, and<\/p>\n
sold    to     3rd    party,          would    ultimately         be     used    in    the<\/p>\n
manufacture          of     fertilizers.           With     these       findings,      the<\/p>\n
appeal was dismissed.\n<\/p>\n
                                                                                  5<\/span><\/p>\n
               The learned Tribunal in appeal found, that the<\/p>\n
Notification         No.81\/75       provides       exemption        to   Sulphuric<\/p>\n
Acid, which is intended for use in the manufacture of<\/p>\n
fertilizer,         and     since     the    assessee         is    manufacturing<\/p>\n
sulphuric       acid,       which     was    later       on     converted      into<\/p>\n
phosphoric acid, and same was cleared for manufacture of<\/p>\n
fertilizer,         the     entire     quantity         of     sulphuric    acid,<\/p>\n
received from the assessee, is used in manufacture of<\/p>\n
fertilizer, which factual aspect is not in dispute, the<\/p>\n
clarification,            read    with      the     Notification,          clearly<\/p>\n
entitles the assessee to exemption.\n<\/p>\n<\/p>\n
               We   have     again    gone       through      the    Notification<\/p>\n
No.81\/75,      and    the     clarification         dated      12.12.1986,     and<\/p>\n
considering the fact, that the factual aspect about the<\/p>\n
sulphuric acid, being manufactured by the assessee, being<\/p>\n
intended to be used in manufacture of fertilizer, rather<\/p>\n
it   having         actually      been      so     used,      by     intermediary<\/p>\n
conversion into phosphoric acid, and then being sold to<\/p>\n
IFFCO,    which       ultimately         used      it    in     manufacture     of<\/p>\n
fertilizer, is not a disputed fact, the assessee in our<\/p>\n
view, has already been found to be entitled to exemption.<\/p>\n
               Thus, the         question    as    framed      is    answered in<\/p>\n
favour    of    the       assessee,    and       against      the   Revenue.    The<\/p>\n
appeal thus, has no force and is dismissed.<\/p>\n
(KISHAN SWAROOP CHAUDHARI),J.                                 (N P GUPTA),J.<\/p>\n
\/tarun\/\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Rajasthan High Court – Jodhpur Union Of India vs M\/S Hindustan Zinc Limited & Anr on 27 August, 2008 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T CENTR.EXCISE APPEAL No. 83 of 2006 UNION OF INDIA V\/S M\/S HINDUSTAN ZINC LIMITED & ANR Date […]<\/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":[8,19],"tags":[],"class_list":["post-130471","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court-jodhpur"],"yoast_head":"\nUnion Of India vs M\/S Hindustan Zinc Limited & Anr on 27 August, 2008 - Free Judgements of Supreme Court & 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\/union-of-india-vs-ms-hindustan-zinc-limited-anr-on-27-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Union Of India vs M\/S Hindustan Zinc Limited & Anr on 27 August, 2008 - 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