Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 277 - AT - Central ExciseDenial of Exemption Notification No. 202/88 and Notification No. l/93 - Assesses were engaged in the manufacture of rerolled products of iron and steel falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act. 1985 - They were using ship breaking material as inputs for manufacturing of their final products, which were exempted under Notification No. 202/88 and Notification No. l/93 - The issue involved in the case was regarding denial of benefit of Notification No. 202/88 on the ground that the scrap which was consumed by the respondent was ship breaking scrap and the said ship breaking scrap during the relevant period was exempted from payment of duty – Held that:- The raw materials which were inputs arising out of ship breaking material were cleared at the nil rate of duty and hence the benefit of Notification No. 202/88 will not be available - COMMR. OF C. EX., BHAVNAGAR Versus AHMEDABAD ROLLING MILLS PVT. LTD. [2008 (3) TMI 54 - CESTAT, AHMEDABAD] and Vinubhai Steel Co. Pvt. Ltd. v. CCE, Bhavnagar [2011 (5) TMI 382 - CESTAT, AHMEDABAD] - both the decisions of the Bench will be clearly cover the issue in favour of the Revenue. Assesses would not be eligible for benefit of Notification No. 202/88, the value of their clearances have to be taken into consideration for the purpose of computing aggregate value of the clearances in terms of Notification No. 1/93 - The exemption was available to the goods and material of Chapter 73 obtained by breaking up of ships, boats and other floating structures - There was no condition attached to the availability of the exemption in terms of said notification - the notification was conditional and as such the manufacturer of the raw material might or might not have availed the same, cannot be appreciated - For the purpose of classification, they were falling under different headings and sub-headings - Inasmuch as there being no condition attached to Notification No. 45/93, it had to be held that the material obtained by breaking of ships, boats, or other floating structures was exempted & the manufacturers of the same has availed said exemption.
|