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Hindustan Zinc Limited Versus C.C.E., Jaipur

2016 (10) TMI 673 - CESTAT NEW DELHI

100% EOU - procurement of cement without payment of duty under the authority of CT 3 certificate in terms of N/N.22/2003 CE dated 31.3.2003 - The said cement was used for treatment and disposal of hazardous waste generated during the zinc smelting operations - whether the denial of exemption on the ground that the cement is not required in the manufacturing activity of final products of the appellant? - Held that: - Without controlled disposal of hazardous effluent no manufacture of zinc is poss .....

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acture or packaging of articles or for export of goods. There is no dispute in the proceedings before lower authorities about cement being covered by Annexure 1. The only dispute is that cement is not brought in connection with manufacture of zinc. We find such interpretation is too restrictive and untenable in the factual context of the usage of cement in present case. - The decision in the case of INDIAN FARMERS FERTILISER COOP. LTD. Versus CCE., AHMEDABAD [1996 (7) TMI 141 - SUPREME COURT .....

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chandran The appellant, a 100% EOU, procured cement withut payment of duty in terms of notification No.22/2003 CE dated 31.3.2003.The said cement was used for treatment and disposal of hazardous waste generated during the zinc smelting operations. 2. The Revenue considered that the cement is not required in the manufacturing activity of final products of the appellant (viz: lead, zinc or sulphuric acid) and hence the exemption claimed is not available. Proceeding initiated against appellant conc .....

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admitted facts are that the appellants procured cement without payment of duty under the authority of CT 3 certificate, in terms of Notification No.22/2003- CE dated 31.3.2003 read with Rule 20 of Central Excise Rules, 2000 and provisions of para 6.6.1 of Exim Policy 2004-09.The lower authorities denied exemption on the ground that cement is not connected with manufacture and packaging of articles in the appellant s unit. In other words, the usage of cement in treatment of hazardous waste arisin .....

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l. Cement helps to stabilize the material and prevents leaching when dumped in landfill. We note that under clause (a) (i) of Notification No.22/2003-CE the exemption from duty is available to all goods specified in Annexure 1 to the notification when brought in in connection with manufacture or packaging of articles or for export of goods. There is no dispute in the proceedings before lower authorities about cement being covered by Annexure 1. The only dispute is that cement is not brought in c .....

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against the ratio laid down by the Hon ble Supreme Court in Indian Farmers Fertilizers Corp. Ltd. 1996 (86) ELT 177 (SC). The Supreme Court was examining the availability of exemption under Notificatin No.187/61 CE to raw naphtha used in the manufacture of ammonia, which is available subject to the condition that such ammonia is used elsewhere in the manufacture of fertilizers. Hon ble Supreme Court held that use of ammonia in the effluent treatment plant was a necessary part of manufacture of u .....

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