{"id":3089,"date":"2002-09-17T00:00:00","date_gmt":"2002-09-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bhupindra-steels-p-ltd-vs-collector-of-central-excise-on-17-september-2002"},"modified":"2016-10-10T21:24:15","modified_gmt":"2016-10-10T15:54:15","slug":"ms-bhupindra-steels-p-ltd-vs-collector-of-central-excise-on-17-september-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bhupindra-steels-p-ltd-vs-collector-of-central-excise-on-17-september-2002","title":{"rendered":"M\/S. Bhupindra Steels (P) Ltd vs Collector Of Central Excise on 17 September, 2002"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S. Bhupindra Steels (P) Ltd vs Collector Of Central Excise on 17 September, 2002<\/div>\n
Author: Variava<\/div>\n
Bench: Syed Shah Quadri, S. N. Variava.<\/div>\n
           CASE NO.:\nAppeal (civil)  2305 of 1994\n\nPETITIONER:\nM\/s. Bhupindra Steels (P) Ltd.\n\nRESPONDENT:\nCollector of Central Excise\n\nDATE OF JUDGMENT: 17\/09\/2002\n\nBENCH:\nSyed Shah Mohammed Quadri & S. N. Variava.\n\nJUDGMENT:\n<\/pre>\n
J U D G M E N T<\/p>\n
Variava, J.\n<\/p>\n
\tThis appeal is against the Order dated 26th May, 1993 passed by the
\nCustoms Excise and Gold (Control) Appellate Tribunal.\n<\/p>\n
\tBriefly stated the facts are as follows:\n<\/p>\n
\tThe Appellants are manufacturers of ingots.  Ingots are manufactured out
\nof, among others, ends of M.S. Flats.  The Appellants claimed exemption under
\nNotification No. 208\/83 dated 1st August, 1983.\t The relevant portion of the said
\nNotification reads as follows:\n<\/p>\n
“(4)   In exercise of the powers conferred by sub-rule (1) of Rule 8
\nof the Central Excise Rules, 1944, the Central Government hereby
\nexempts goods of the description specified in column (3) of the
\nTable hereto annexed (such goods being hereinafter referred to as
\n“final products”) and falling under Item No.2 of the First Schedule to
\nthe Central Excise and Salt Act, 1944 (of 1944) from the whole of
\nthe duty of excise leviable thereon under Section 3 of the said Act.\n<\/p>\n
\tProvided that such final products are made from any goods of
\nthe description specified in the corresponding entry in column (2) of
\nthe said Table (such goods being hereinafter referred to as “inputs”
\nand falling under the said item on which the duty of excise leviable
\nunder the Customs Tariff Act, 1975(5) of 1975), as the case may be,
\nhas already been paid.\n<\/p>\n
\tProvided further that no credit of the duty paid on the inputs
\nhas been taken under rule 56 A of the said rules.\n<\/p>\n
Explanation:   For the purposes of this notification, all stocks of
\ninputs in the country, except such stocks as are clearly recognisable
\nas being non-duty paid, shall be deemed to be inputs on which duty
\nhas already been paid.\n<\/p>\n
\t\t\t\tTHE TABLE<\/p>\n
_______________________________________________________
\nS.No.\tDescription of inputs\t       Description of final products<\/p>\n
1.\tGoods falling under\t\tGoods falling under sub-item
\n\tsub-item (1)(I)(ii)\t\t(1)(3)(I)(4)(I)(6)(I) and
\n\t4(I), 6(I) and 16(I)\t\t(16)(I) of the said item
\n\tof the said item.\t\tIron sleepers and tubes and
\n\t\t\t\t\tpipes and blanks tgherefor or iron.\n<\/p>\n
2.\tGoods falling under\t\tGoods falling under sub-items
\n\tsub-items 6(ii) and (iii)\t(4)(ii), (6)(ii) and (iii), (7)(ii),
\n\t(7)(ii), (8), (9)(ii) and\t(8), (9) (ii), (10), (11), (14) and
\n\t(II) of the said item.\t\t(16)(ii) of the said item.  Flats
\n\t\t\t\t\texceeding 5 mm in thickness, and
\n\t\t\t\t\thot-rolled strips, other than
\n\t\t\t\t\tgalvanised strips, exceeding
\n\t\t\t\t\t5 mm in thickness.”\n<\/p>\n
_______________________________________________________<\/p>\n
\t\tThe Appellants claimed that the inputs used by them viz. “ends of M.S.
\nFlats” fell under Sub-Item  8 and their final product fell under Sub-Item 6(II).  On
\n1st August, 1985, the Superintendent, Central Excise served a Show Cause Notice
\ncalling upon the Appellants to show cause why the exemption availed of, from
\n17.2.1985 to 31.3.1985, be not withdrawn.  The Appellants filed their reply dated
\n29th August, 1985.  The Appellants claimed that the inputs namely pieces of steel
\nroughly shaped by action of rolling or forging fell under Sub-Item 8.  By an Order
\ndated 18th December, 1985, it was held that the Appellants were not entitled to
\nexemption under the above mentioned Notification.  The appeal filed  by the
\nAppellants before the Collector (Appeals) was allowed on 29th April, 1986.\n<\/p>\n
The Collector then filed an appeal under Section 35-B before the Customs
\nExcise & Gold (Control) Appellate Tribunal.  By the impugned order that Appeal
\nhas been allowed.  It has been held that the inputs used by the Appellants cannot
\nfall under Sub-Item 8 as that item only deals with products which are given a rough
\nshape by the process of rolling and forging and which are then given their final
\nshape by further processing.  It has been held that the “ends of Flats” remain “Flats”
\neven after cutting and\/or they would be “waste and scrap” falling under Sub-Item 3.
\nIt has been held that as the Notification does not cover either “waste and scrap” or
\n“Flats”,  the Appellants would not be entitled to exemption under this Notification.
\n\t\tMr. A.K. Jain has, in assailing\t the judgment, submitted that the Tribunal is
\nentirely  wrong in coming to the conclusion that the “ends of Flats” are “Flats”.  He
\nsubmits that explanation No. XXI describes a “Flat” as follows:\n<\/p>\n
\t“(xxi)\t “flats” means finished products, generally of rectangular
\ncross-section, having rolled edges only (square or slightly rounded),
\nof controlled contour and of thickness 3 millimetres and over, width
\n400 millimetres and below had supplied in straight lengths and
\nincludes flat bars with bulb that has swelling on one or two faces of
\nthe same edge and a width of less than 400 millimetres.”\n<\/p>\n
He also points out  that under explanation (ix), the term “waste and scrap”
\nhas been described as follows:\n<\/p>\n
“(ix) ‘waste and scrap’ means waste and scrap of iron or steel fit only
\nfor the recovery of metal or for use in the manufacture of chemicals,
\nbut does not include slag, ash and other residues.”\n<\/p>\n
\tHe submits that “Flat” necessarily has to be a finished product.  He
\nsubmits that ends of flat are never finished.  He submits that ends of Flats cannot
\nbe considered as Flats.\t He further submits that an item would be waste or scrap
\nif it could be\tonly used for recovery of metal or used in the manufacture of
\nchemicals.  He admits that the ends of Flats are used by the Appellants for
\nrecovery of metal.  He however submits that ends of Flats are being used by
\nothers for making various items like knives, forks etc.\t  He submits that thus the
\nends of Flats could not be  “waste and scrap”.\n<\/p>\n
\tWe are unable to accept the submission of Mr. Jain.  To claim exemption
\nunder the Notification No. 208\/83 the Appellants have to show under what Sub-
\nItem the inputs used by them fall.  The Appellants have claimed benefit of the
\nNotification on the ground that input falls under Sub-Item 8.  In our view the
\nends of flats cannot be pieces which are roughly shaped by rolling or forging.
\nSub-Item 8 deals with pieces of iron and steel which are given a rough shape by
\nthe process of rolling or forging.  Sub-Item 8 would not cover pieces of bars,
\nrods, flats etc.  which are cut off from the main item.\n<\/p>\n
Mr. Ganesh also points out that the manufacturer of Flats would sell off
\nthe ends of Flats as waste and scrap.  He points out that the Appellants have
\npurchased the ends of flats from scrap\tdealers.   That the Appellants have
\npurchased from scrap dealers is not denied.  In our view  this also indicates that
\nends of Flats do not fall under Sub-Item 8.  As the inputs do not fall under Sub-
\nItem 8, the Appellant would not be entitled to exemption under the Notification.\n<\/p>\n
Faced with the situation Mr. Jain submitted that even if cuts of flats do not
\nfall under the Sub-Item 8, they would fall under Sub-Item 11.  He admits that
\nthis Sub-Item is also included in the Notification as an input.\t Such a case is
\nbeing made out for the first time in arguments before this Court.  The Appellants
\nhave not claimed exemption under the Notification on this basis.  We, therefore,
\ndo not permit Mr. Jain to raise such a contention.\n<\/p>\n
\tWe see no infirmity in the impugned judgment.  We see no reason to
\ninterfere.   The Appeal stands dismissed.    There shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S. Bhupindra Steels (P) Ltd vs Collector Of Central Excise on 17 September, 2002 Author: Variava Bench: Syed Shah Quadri, S. N. Variava. CASE NO.: Appeal (civil) 2305 of 1994 PETITIONER: M\/s. Bhupindra Steels (P) Ltd. RESPONDENT: Collector of Central Excise DATE OF JUDGMENT: 17\/09\/2002 BENCH: Syed Shah Mohammed Quadri & […]<\/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-3089","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S. 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