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C.C.E., Belapur Versus M/s. I.G. Petrochemical Ltd. & Anr.

2015 (10) TMI 441 - SUPREME COURT

100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - As per the Revenue, Vanadium Pentoxide which is the material used for the manufacture of the products in question is the raw material and since the aforesaid components of raw material are imported, the assessee would not be entitled to the benefit of the aforesaid notifications.

Held that:- Vanadium Pentoxide, while influencing and accelerating the chemical reactions, itself remains uninflu .....

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mains uninfluenced and unaltered cannot be treated as raw material. - No violation with the approach of the Tribunal in granting the benefit of the Notifications to the assessee herein - Decided against Revenue. - Civil Appeal No(s). 2588/2006 with C.A. No. 9679-9681/2010 - Dated:- 1-9-2015 - Mr. A.K. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. A.K. Panda, Sr. Ad., Mr. Arijit Parshad, Adv., Ms. Sunita Rani Singh, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. .....

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ride falling under Chapter sub-heading 2917.90 of the Schedule to the Central Excise Tariff Act, 1985. The assessee was permitted to sell certain quantities of the aforesaid product in Domestic Tariff Area (DTA) by the Development Commissioner, SEEPZ, Mumbai in terms of the provisions of prevalent Export Import Policy (for short 'EXIM Policy') and subject to various terms and conditions as stipulated from time to time. The assessee wanted to take benefit of Notification No. 8/97-CE dated .....

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the assessee that it was producing the aforesaid goods viz. Phthalic Anhydride, Waste Water, Waste Steam and Low Boiling Components from the raw material produced or manufactured in India. On this aspect dispute has arisen inasmuch as while producing the aforesaid products the assessee was also using Vanadium Pentoxide which was imported by the assessee. As per the Revenue, Vanadium Pentoxide which is the material used for the manufacture of the products in question is the raw material and sinc .....

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als would depend upon the determination of the issue as to whether Vanadium Pentoxide is the raw material or not. The Order-in-Original was passed holding that the respondents were not eligible to avail the benefit of the said Notifications. However, the Tribunal, in appeal, reversed the order with its finding that it is not the raw material. Since the term raw material has not been defined anywhere except in the EXIM Policy, as far as the Commissioner is concerned, he had adopted the definition .....

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rlance of those who deal with the matter. We may mention that this Court in CCE VS. Ballarpur Industries Ltd.[1989(43) ELT 804 (SC)=1989(4) SCC 566] clarified that there may be various ingredients used in Chemical Technology of manufacture of any end product. Such kinds of ingredients stipulated therein read as under: (i) those which may retain their dominant individual identity and character through out the process and also in the end product; (ii) those which, as a result of interaction with o .....

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ve, we are concerned with the ingredients used in the manufacture of the final products, including catalyst. It is not in dispute that Vanadium Pentoxide, while influencing and accelerating the chemical reactions, itself remains uninfluenced and unaltered and retains its independent character. It is also not in dispute that it remains outside the product and does not form part of the product. This has been accepted even by the Commissioner and finding to this effect is given by stating that it i .....

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