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2005 (10) TMI 91 - SC - Central ExciseWhether Mono-Ammonium Phosphate which was used as manure in the manufacture of complex fertilizers was entitled to the benefit of the said exemption notification dated 28-2-1982, as amended by several notifications? Held that:- The only requirement for availing the benefit of the said notification was payment of excise duty on base paper or base paperboard, wherefore also a legal fiction has been raised in the explanation appended thereto. The Tribunal denied the benefit of the said notification to the Appellant herein without considering the import thereof that it refers to the Modvat credit directly that too only on base paper. Similarly, the finding of the Tribunal that the container must be manufactured only from base paper may render the exemption notification inapplicable in a large number of cases. The Appellant, however, is not correct in contending that it would be entitled to the exemption notification in respect of the entire container. It would be entitled to exemption only to that extent for which excise duty has been paid i.e. on paperboard. As the question as to whether three layers of base paper have been used for manufacture of the container or not has not been raised before any authority, the matter is remitted back to the Assistant Commissioner, Central Excise and Customs for determination of the said question. Appeal allowed to the aforementioned extent.
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