Atul Limited Vs. Commissioner of Central Excise

Atul Limited vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 13, 2004

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Citation: sooperkanoon.com/34154
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T C.
Decided On: Feb 13, 2004
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Atul Limited

Respondent

Commissioner of Central Excise

Excerpt

.....1999 (109) elt 629 (t) (t)3. 1998 (101) elt 131 (t) 4. 1991(96) elt (1) - & high temperatures. this is also used as mortar for jointing acid resisting tiles inside the vessels, therefore, part-& parcel of equipments. these items are also refactory material which are used to project the machinery from the corrosion & are chemical binder used for fixing the acid, alkali & heat resistant bricks & tiles in reaction vessels & tiles in reaction vessels & equipments.modvat rs.2,87,541=00 essential accessories without these 2.2001 (137)elt 1341 accessories final products could not be manufactured. in certain process taking out of the processed material openly from processing vessel is not permissible because of the hazardous nature &, different tow or high temperatures under such circumstances pp/frp pipes/ elbows are used.4.1998(102) elt 572 (t) 5.1998(104) evt486 (t) modvat rs. 62.143=00 used in the process plant microprocessor based process control units arc installed in the process plant.2002 (150) elt 570 (t-del) 2001 (138) elt 1436 (t- chennai) 2000 ( 124) elt 541 (t) 2000 (123) elt 1 119) (t) 19(ip8)elt47(t) rupture disc treated as safety device. these discsare used as specialsafety measures.modvht rs. 3608=00 used as miling mediain the millingmachines. used.1 197 (95) elt 655 (t) modvat rs. 43,724=00 8 used for repairs ofprocess equipments.2002 (147) elt 792 (t-bang) 2001 (137) elt 1341 (t-del) moilvat rs. 2681-83 9 ion exchange resins &polymers 3914.00 use for purificationof brine & water byion exchange system.these ion exchangetowers which aremachines fallingunder 8479. 19. ionexchange is atreatment by which certain salts & other impurities are removed. therefore these to be considered to be parts of ion exchange tower.modvat rs. 4.86. 583-00 10 m.s. shell & heal exchanger 8419.99 used for heating ofprocess gases during manufacturing operation in sulphuric acid plant.2002 (150) elt 69; (t-del) 2000 (116) elt 464.....

Full Judgment

Shri C. Satapathy, Member (T) 1. Heard both sides. Shri R.H. Shah, learned Manager Excise of the appellant company submits that the appellants have been denied the Modvat credit of varying amounts in respect of 13 different capital goods listed below:- Electrical Machinery &spares. Necessary for supply of electricity to various machines 2003 ( 158) ELT 161 (T) 2001(130) ELT397(T) Modvat Rs.1095-00 2, Pump is required for maintaining to control temperature of critical chemical conversion process 2002(149)ELT 736 Modvat Rs.3,42,1 30=00 Used in our reaction vessel which are lined with Acid resisting tiles to resist highly corrosive chemical conditions 1. 1999 (109) ELT 629 (T) (T)3. 1998 (101) ELT 131 (T) 4. 1991(96) ELT (1) - & high temperatures. This is also used as mortar for jointing acid resisting tiles inside the vessels, Therefore, part-& parcel of equipments. These items are also refactory material which are used to project the machinery from the corrosion & are chemical binder used for fixing the acid, alkali & heat resistant bricks & tiles in reaction vessels & tiles in reaction vessels & equipments.

Modvat Rs.2,87,541=00 Essential accessories without these 2.2001 (137)ELT 1341 accessories final products could not be manufactured. In certain process taking out of the processed material openly from processing vessel is not permissible because of the hazardous nature &, different tow or high temperatures under such circumstances PP/FRP Pipes/ Elbows are used.

4.1998(102) ELT 572 (T) 5.1998(104) EVT486 (T) Modvat Rs. 62.143=00 Used in the process plant microprocessor based process control units arc installed in the process plant.

2002 (150) ELT 570 (T-Del) 2001 (138) ELT 1436 (T- Chennai) 2000 ( 124) ELT 541 (T) 2000 (123) ELT 1 119) (T) 19(IP8)ELT47(T) Rupture Disc Treated as safety device. These discsare used as specialsafety measures.

ModvHt Rs. 3608=00 Used as Miling mediain the millingmachines. Used.

1 197 (95) ELT 655 (T) Modvat Rs. 43,724=00 8 Used for repairs ofprocess equipments.

2002 (147) ELT 792 (T-Bang) 2001 (137) ELT 1341 (T-Del) Moilvat Rs. 2681-83 9 Ion Exchange Resins &Polymers 3914.00 Use for purificationof brine & water byIon Exchange system.These Ion ExchangeTowers which aremachines fallingunder 8479. 19. IonExchange is atreatment by which certain salts & other impurities are removed. Therefore these to be considered to be parts of Ion Exchange Tower.

Modvat Rs. 4.86. 583-00 10 M.S. Shell & Heal Exchanger 8419.99 Used for heating ofprocess gases during manufacturing operation in sulphuric acid plant.

2002 (150) ELT 69; (T-Del) 2000 (116) ELT 464 (T) 2000 (124) ELT 54 1 (T) 1998 (101) ELT 422 (T) Modvat Rs. 18.750=00 11 Used for transforming Raw material & Semi-finished goods from one place to another I. 1 996 (87) El .T 91 (T) 2. 1997 (93) ELT 457 (T) 3. 1996 (86) ELT 1 77 (SC) 4. 1998 (98) ELT 674 (T) place Modvat Rs. 5163-00 12 Used for material storing equipment & used for keeping the material during the process of" manufacture 2002(I50)ELT 765(T) 1999 (1 14) ELT 363 (T) 1999(106) ELT 317(T) 1999 (1 13) ELT 239 (T) Modvat Rs. 42, 600=00 13 Part & parcel of equipment 2000 (126)ELT915(T) 2002 (147) ELT 1000 2001 (46) RLT 197-CEGAT Modval Rs. 20680=00 2. He also states that in view of the various citations given above, the appellants are eligible for Modvat credit on the impugned goods. It is his contention that the lower authorities have not taken into account the various decisions of the Court and Tribunal while considering the claim of the appellants, As such, he prays for setting aside the orders and remanding the matter back to the original authority for re-adjudication. Shri M.H.Sheikh, learned J.D.R.appearing for the department has no objection to this proposal.

Accordingly, with the consent of both sides, the impugned orders are set aside and the matter is remanded to the original authority for fresh adjudication. The appellants shall be afforded a reasonable opportunity of hearing before passing a fresh order. The appeal is allowed by way of remand.

(Dictated in Court)

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Atul Limited vs Commissioner of Central Excise Same Subject Land Acquisition Same Judge S T C.