{"id":94708,"date":"1988-11-15T00:00:00","date_gmt":"1988-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/elson-machines-p-ltd-vs-collector-of-central-excise-on-15-november-1988"},"modified":"2015-01-12T04:05:11","modified_gmt":"2015-01-11T22:35:11","slug":"elson-machines-p-ltd-vs-collector-of-central-excise-on-15-november-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/elson-machines-p-ltd-vs-collector-of-central-excise-on-15-november-1988","title":{"rendered":"Elson Machines (P) Ltd vs Collector Of Central Excise on 15 November, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Elson Machines (P) Ltd vs Collector Of Central Excise on 15 November, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 AIR  617, \t\t  1988 SCR  Supl. (3) 878<\/div>\n<div class=\"doc_author\">Author: R Pathak<\/div>\n<div class=\"doc_bench\">Bench: Pathak, R.S. (Cj)<\/div>\n<pre>           PETITIONER:\nELSON MACHINES (P) LTD.\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE\n\nDATE OF JUDGMENT15\/11\/1988\n\nBENCH:\nPATHAK, R.S. (CJ)\nBENCH:\nPATHAK, R.S. (CJ)\nRANGNATHAN, S.\n\nCITATION:\n 1989 AIR  617\t\t  1988 SCR  Supl. (3) 878\n 1989 SCC  Supl.  (1) 671 JT 1988 (4)\t373\n 1988 SCALE  (2)1320\n CITATOR INFO :\n RF\t    1991 SC 999\t (6)\n\n\nACT:\n    Central Excise Rules, 1944-R. 8(1)--Exemption from\tduty\ngranted under Notification No. 80\/80\/ C.E. dated 19-6-1980--\nWhether\t captive consumption of specified goods\t within\t the\nfactory\t for manufacture of specified goods falling under  a\ndifferent  item\t can  be  excluded  while  determining\t the\nclearance value.\n\n\n\nHEADNOTE:\n    As a measure of concession to small-scule manufacturers,\nNotification No. 80\/80-C.E. dated 19-6-1980 issued under  r.\n8(1)  of the Central Excise Rules, 1944 exempted  from\tduty\ncertain excisable goods and, paragraph 2 thereof  stipulated\ninter  alia that the concession would not be available to  a\nmanufacturer  if  the aggregate value of clearances  of\t the\nspecified  goods  by  him for home  consumption\t during\t the\npreceding   financial\tyear  had  exceeded   Rs.15   lakhs.\nExplanation  V\tthereto provided that  where  any  specified\ngoods were used within the factory of production for further\nmanufacture of any other specified goods and, where both the\nformer\tand  the latter categories of specified\t goods\tfell\nunder  the  same item of the First Schedule to\tthe  Central\nExcises\t and  Salt Act, 1944, the clearances of\t the  former\ncategory of specified goods shall not be taken into  account\nfor  calculating the aggregate value of clearance under\t the\nnotification.\n     The  appellant  which was engaged in  the\tbusiness  of\nmanufacturing  and selling electric motors, availed  of\t the\naforesaid exemption for\t the periods 1-4-1980 to  30-11-1980\nand  1-4-198l  to 30-9-198l. The Excise Authority  issued  a\ndemand for payment of duty on the ground that its  clearance\nexceeded the limit of Rs.15 lakhs. On appeal, the demand for\nthe  period  1-4-1980 to 30-11-1980 was set  aside  but\t the\ndemand\tfor the Period 1-4-l98l to 30-9-1981 was  sustained.\nOn further appeal, the Appellate Tribunal observed that\t for\nthe year 1980-81 the appellant had disclosed a clearance  of\nRs.13,43,443.55\t on  account  of electric  motors  for\thome\nconsumption and Rs.6,51,138.50 on account of electric motors\n\"for  captive consumption\" in the manufacture  of  monoblock\npumps.\tThe  Tribunal held that while electric\tmotors\twere\nmentioned  under  Tariff Item 30, power\t driven\t pumps\twere\nspecified  under  Tariff  Item\t30-A,  and  therefore,\t the\nelectric   motors  captively  consumed\tas  inputs  in\t the\n\t\t\t\t\t\t   PG NO 878\n\t\t\t\t\t\t   PG NO 879\nmanufacture of power driven pumps could not be excluded. The\nfurther contention that the appellant had mistakenly  stated\nthat  electric\tmotors\thad been used  for  monoblock  pumps\nwhereas\t  only\trotors\tand  stators  which  were   integral\ncomponents  of monoblock pumps had been used  and  therefore\nthe  same  Tariff  Item was attracted entitling\t it  to\t the\nconcession was also rejected by the Tribunal.\n     Dismissing the appeal,\n     HELD:  The contention that the goods in question  could\nnot be said to have been cleared from the factory since they\nwere  employed in the manufacture of monoblock pumps  within\nthe factory itself has no force. As soon as the\t manufacture\nof  the goods was completed they must be regarded  as  goods\navailable  for\tclearance  from the factory,  and  there  is\nnothing\t to show that when fitted into monoblock pumps\tthey\nwere  not  removed to another part of the factory  for\tthat\npurpose.  The  process\tof manufacture\tof  those  goods  is\ndistinct, separate and complete in itself and at the end  of\nthe manufacturing process, the goods in question represent a\ncompleted product. [882E-F]\nWhether\t the goods in question were rotors and\tstators\t and\nwhether they formed integral components of monoblock  motors\nis  a  question\t of fact considered  and  concluded  by\t the\nTribunal and it cannot be entertained at this stage [882B]\n\n\n\nJUDGMENT:\n<\/pre>\n<p>    CIVIL.  APPELLATE JURISDlCTlON: Civil Appeal No. 603  of<br \/>\n1985.\n<\/p>\n<p>    From  the  Judgment and Order dated\t  27.8.1984  of\t the<br \/>\nCustoms\t Excise\t and Gold (Control) Appellate  Tribunal\t New<br \/>\nDelhi in Appeal No. 1711\/83-B in Order\tNo. 643\/84-B.<br \/>\n    Dushyant Dave, R. Karanjawala and Mrs. Manik Karanjawala<br \/>\nfor the Appellant.\n<\/p>\n<p>    G.\tRamaswami,  Additional Solicitor General,  N.S.\t Das<br \/>\nBahl and Ms. S. Relan for the Respondent.\n<\/p>\n<p>    The Judgment of the Court was delivered by<br \/>\n    PATHAK, CJ. This appeal is directed against the judgment<br \/>\nand order of the Customs, Excise and Gold Control  Appellate<br \/>\n\t\t\t\t\t\t   PG NO 880<br \/>\nTribunal   on\tthe  question  whether\tthe   appellant\t  is<br \/>\ndisentitled  to the concession granted by  Notification\t No.<br \/>\n80\/80-C.E.  dated 19 June 1980 to small scale  manufacturers<br \/>\nin the matter of Central Excise duty.\n<\/p>\n<p>    The\t appellant is a private limited company. It has\t its<br \/>\nregistered office and factory in the State of Gujarat. It is<br \/>\nengaged\t in  the  business  of\tmanufacturing  and   selling<br \/>\nelectric motors.\n<\/p>\n<p>     In exercise of the powers conferred by sub-rule (1)  of<br \/>\nrule  8\t of  the Central Excise\t Rules,\t 1944,\tthe  Central<br \/>\nGovernment issued Notification No. 80\/80-C.E. dated 19\tJune<br \/>\n1980,  which,  as  it  stood  during  the  relevant  period,<br \/>\nexempted  from\tduty excisable goods falling  under  certain<br \/>\nItem  Numbers of the First Schedule to the  Central  Excises<br \/>\nand Salt Act, 1944 as specified in the Table annexed to\t the<br \/>\nNotification and of the particular description set forth  in<br \/>\nthat Table. But paragraph 2 of the Notification declared:\n<\/p>\n<p>     &#8220;Nothing contained in this notification shall apply  to<br \/>\na  manufacturer,&#8211;\n<\/p>\n<p>     (i)  if  the  aggregate  value  of\t clearances  of\t all<br \/>\nexcisable   goods  by  him  or\ton  his\t behalf,  for\thome<br \/>\nconsumption,   from  one  or  more  factories,\tduring\t the<br \/>\npreceding financial year, had exceeded rupees twenty lakhs.&#8221;\n<\/p>\n<p>     (ii)  if  the  aggregate value  of\t clearances  of\t the<br \/>\nspecified   goods  by  him  or\ton  his\t behalf,  for\thome<br \/>\nconsumption,   from  one  or  more  factories,\tduring\t the<br \/>\npreceding  financial  year.  had  exceeded  rupees   fifteen<br \/>\nlakhs.&#8221;\n<\/p>\n<p>    The\t  appellant   availed\tof   exemption\t under\t the<br \/>\nNotification  for  the periods 1 April 1980 to\t30  November<br \/>\n1980 and 1 April 1981 to 30\tSeptember 1981 claiming that<br \/>\nthe  clearances during the preceding years were confined  to<br \/>\nthe  stipulated limit. The Excise Authority, in\t the  belief<br \/>\nthat  the appellant had wrongly availed of exemption as\t its<br \/>\nclearances exceeded the limit of 15 lakhs, issued notice  to<br \/>\nthe  appellant\tto show cause against an assessment  of\t the<br \/>\ndifferential duty for those periods. The appellant attempted<br \/>\nto show cause, but the Assistant Collector of Excise did not<br \/>\naccept\tthe  case set up by the appellant  and\timposed\t the<br \/>\ndemand. On appeal the Collector of Central Excise  (Appeals)<br \/>\nset  aside  the\t demand for the period 1 April\t1980  to  30<br \/>\nNovember  1980,\t but he upheld the demand for the  period  1<br \/>\nApril  1981  to\t 3V September 1981. In\tthe  further  appeal<br \/>\nbefore\tthe  Customs,  Excise  and  Gold  Control  Appellate<br \/>\n\t\t\t\t\t\t   PG NO 881<br \/>\nTribunal  the entire question was whether the appellant\t had<br \/>\nexceeded the limit of Rs.15 lakhs when effecting  clearances<br \/>\nduring the financial year 1980- 1981 and was, therefore, not<br \/>\nentitled  to  exemption for the period 1 April\t1981  to  30<br \/>\nSeptember 1981.\n<\/p>\n<p>    For the financial year 1 April 1980 to 31 March 1981 the<br \/>\nappellant had disclosed a clearance value of Rs.13,43,443.55<br \/>\non  account  of electric motors for home consumption  and  a<br \/>\nclearance  value  of Rs.6,51,138.50 on account\tof  electric<br \/>\nmotors\t&#8220;for  captive  consumption&#8221; in\tthe  manufacture  of<br \/>\nmonoblock pumps. It was contended by the appellant that\t the<br \/>\nelectric motors used for making monoblock pumps could not be<br \/>\ntaken  into  consideration when calculating  the  clearances<br \/>\neligible under the Notification. According to the  appellant<br \/>\nthe  captive  consumption did not amount to  clearance.\t The<br \/>\nclaim  was  disputed  by the  Department,  which  relied  on<br \/>\nExplanation  V to the aforesaid Notification dated  19\tJune<br \/>\n1980. The Explanation declared:\n<\/p>\n<p>    &#8220;Explanation  V&#8211;Where any specified goods\t(hereinafter<br \/>\nreferred  to as inputs) are used for further manufacture  of<br \/>\nspecified goods (hereinafter referred to as finished  goods)<br \/>\nwithin\tthe factory of production of inputs and\t where\tsuch<br \/>\ninputs\tand finished goods fall under the same item  of\t the<br \/>\nsaid First Schedule to the said Act, the clearances of\tsuch<br \/>\ninputs for such use shall not be taken into account for\t the<br \/>\npurposes  of calculating the aggregate value  of  clearances<br \/>\nunder this notification.&#8221;\n<\/p>\n<p>    The\t Appellate  Tribunal observed that in terms  of\t the<br \/>\nExplanation the clearances of inputs could not be taken into<br \/>\naccount\t for calculating the aggregate value  of  clearances<br \/>\nonly  when the inputs and finished products fall  under\t the<br \/>\nsame  item of the First Schedule to the Act. It pointed\t out<br \/>\nthat while electric motors were mentioned under Tariff\tItem<br \/>\n30, power driven pumps were specified under Tarrif Item\t 30-<br \/>\nA.  It said that consequently the electric motors  captively<br \/>\nconsumed as inputs in the manufacture of power driven  pumps<br \/>\ncould  not  be\texcluded when  determining  the\t appellant&#8217;s<br \/>\nclearances.  The  appellant  urged that\t the  appellant\t had<br \/>\nmistakenly  stated  that electric motors had been  used\t for<br \/>\nmonoblock  pumps whereas only rotors and stators which\twere<br \/>\nintegral  components of monoblock pumps had been  used,\t and<br \/>\nthat,  therefore, the same Tariff Item was  attracted,\tthus<br \/>\nentitling  the appellant to the concession.  The  submission<br \/>\nwas  rejected  by the Appellate\t Tribunal.  Accordingly,  it<br \/>\nfound  that the appellant had exceeded the limit  stipulated<br \/>\n\t\t\t\t\t\t   PG NO 882<br \/>\nby  Notification  No. 80\/80-C.E.  dated 19 June,  1980,\t and<br \/>\nwas, therefore, disentitled to the concession.<br \/>\n    It\tis contended before us that the\t Appellate  Tribunal<br \/>\nerred in rejecting the submission of the appellant that\t the<br \/>\ngoods  manufactured by the appellant did not entitle  it  to<br \/>\nthe  benefit  of Explanation V of the  Notification.  lt  is<br \/>\nurged  that the goods in question were rotors  and  stators,<br \/>\nthat  they were integral components of monoblock motors\t and<br \/>\ncould  not  be considered as components of  general  purpose<br \/>\nMotors\tand  therefore fell within the same Tariff  Item  as<br \/>\nmonoblock  pumps.  The question has been considered  by\t the<br \/>\nAppellate  Tribunal. It is a question of fact and we do\t not<br \/>\npropose to entertain it at this stage.\n<\/p>\n<p>It  is\tthen  urged  that  stators  and\t rotors\t should\t  be<br \/>\nconsidered under Tariff Item 68, which is a residuary  item.<br \/>\nThe Appellate Tribunal has proceeded on the basis that\twhat<br \/>\nwas  manufactured by the appellant were electric motors.  It<br \/>\nis only in the alternative that it considered the submission<br \/>\nof the appellant that the goods should be regarded as rotors<br \/>\nand stators. In the circumstances recourse cannot be had  to<br \/>\nTariff Item 68 by the appellant.\n<\/p>\n<p>    The next contention is that the goods in question cannot<br \/>\nbe said to have been cleared from the factory and  therefore<br \/>\ncould  not  be included within the value of  the  clearances<br \/>\nfrom  the  factory. The submission is that  the\t goods\twere<br \/>\nemployed  in the manufacture of monoblock pumps\t within\t the<br \/>\nfactory itself. We are not impressed by this contention.  As<br \/>\nsoon as the manufacture of the goods was completed they must<br \/>\nbe  regarded  as  goods available  for\tclearance  from\t the<br \/>\nfactory, and there is nothing to show that when fitted\tinto<br \/>\nmonoblock pumps they were not removed to another part of the<br \/>\nfactory\t for  that purpose. The process\t of  manufacture  of<br \/>\nthose goods is distinct, separate and complete in itself and<br \/>\nat  the\t end  of the manufacturing  process,  the  goods  in<br \/>\nquestion represent a completed product.\n<\/p>\n<p>    The\t next submission on behalf of the appellant is\tthat<br \/>\nthe  Classification Lists had been approved earlier and\t the<br \/>\nExcise Authority was estopped from taking a different  view.<br \/>\nPlainly there can be no estoppel against the law. The  claim<br \/>\nraised\tbefore us is a claim based on the legal effect of  a<br \/>\nprovision  of  law and, therefore, this contention  must  be<br \/>\nrejected.\n<\/p>\n<p>    Finally  it is pointed out by counsel for the  appellant<br \/>\nthat  no  recovery has been made by the appellant  from\t its<br \/>\nconstituents and therefore, it is said, the demand should be<br \/>\n\t\t\t\t\t\t   PG NO 883<br \/>\nset  aside.  Reference is made to <a href=\"\/doc\/429865\/\">Collector of\tCustoms\t and<br \/>\nCentral\t Excise\t and Anr. v.  Oriental\tTimber\tIndustries.,<\/a><br \/>\n[1985] 20 E.L.T. 202 (SC). We have perused the facts of that<br \/>\ncase and we find that the order made by the court there,  so<br \/>\nfar as this aspect is concerned, was made on a concession of<br \/>\ncounsel\t for the Union of India and on the footing that\t the<br \/>\nUnion  of  India was not  concerned with the  collection  of<br \/>\nadditional  duty for earlier years but was merely  concerned<br \/>\nwith  the question of law involved in the case. We are\talso<br \/>\nnot  satisfied that the facts upon which relief was  granted<br \/>\nin that case arise before us in this case.\n<\/p>\n<p>    In the result the appeal is dismissed with costs.\n<\/p>\n<pre>H.L.C.\t\t\t\t\t    Appeal dismissed\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Elson Machines (P) Ltd vs Collector Of Central Excise on 15 November, 1988 Equivalent citations: 1989 AIR 617, 1988 SCR Supl. (3) 878 Author: R Pathak Bench: Pathak, R.S. (Cj) PETITIONER: ELSON MACHINES (P) LTD. Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE DATE OF JUDGMENT15\/11\/1988 BENCH: PATHAK, R.S. (CJ) BENCH: PATHAK, R.S. [&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-94708","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>Elson Machines (P) Ltd vs Collector Of Central Excise on 15 November, 1988 - 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\/elson-machines-p-ltd-vs-collector-of-central-excise-on-15-november-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elson Machines (P) Ltd vs Collector Of Central Excise on 15 November, 1988 - Free Judgements of Supreme Court &amp; 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