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2016 (10) TMI 673 - CESTAT NEW DELHI

2016 (10) TMI 673 - CESTAT NEW DELHI - TMI - 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 haza .....

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tion 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 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. .....

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garwal, A.R. for the respondent ORDER B. Ravichandran 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 .....

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eal records and the written submissions. The 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 .....

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nto jarofix and disposed off into the landfill. 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 on .....

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itted. Ignoring such a holistic view will be 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 p .....

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