Cc and Ce Vs. Raipur Rotocast Ltd.

Cc and Ce vs Raipur Rotocast Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 09, 2004

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Citation: sooperkanoon.com/37057
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A T V.K., P Bajaj
Decided On: Nov 09, 2004
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Cc and Ce

Respondent

Raipur Rotocast Ltd.

Legal References

Reported In: (2005)(118)LC345Tri(Delhi)

Excerpt

.....ey is available to m/s. raipur rotocast ltd. 2. we heard ms. charul barnwal, learned senior departmental representative, and ms. p.k. arora, learned advocate. the respondents manufacture hdpe/pp fabrics, bags/sacks and other excisable goods. it is the contention of the revenue that the impugned inputs is not suitable for manufacturing hdpe bags for packing cement; that as per the hadbook of polypropylene published by m/s. reliance industry, grade hi 100 y is suitable for tq film application and are used in the commercial trade mainly for textile overwraps, packing of readymade garments, etc.; that this is on record that impugned grade of granules cannot be used for filling up of 50 kgs of cement. we observe from the impugned order passed by the commissioner (appeals) that the superintendent of central excise range has conducted the experiment to verify the use of the impugned granules and he has reached the conclusion that granules of h 100 ey can be used in the manufacture of tapes and subsequently in the manufacture of sacks. the revenue has merely contended in the grounds of appeal that on the basis of report of range superintendent who is not a technical person, it can not be held that the inputs are usable in the manufacture of hdpe sacks. we do not find any force in the contention of the revenue. modvat credit of the duty paid on inputs is available if the inputs are used in or in relation to the manufacture of final products. there is nothing on record to indicate that the inputs have not been used in or in relation to the manufacture of final products. further, no material has been brought on record to counter the report submitted by the range superintendent after conducting the experiments; that the impugned inputs can be used in the manufacture of hdpe/pp bags. in view of this, we do not find any infirmity in the impugned order which is upheld. the revenue's appeal is rejected.

Full Judgment

1. The issue involved in this Appeal filed by Revenue is whether MODVAT credit of the duty paid on inputs namely Polypropylene H-100 EY is available to M/s. Raipur Rotocast Ltd. 2. We heard Ms. Charul Barnwal, learned Senior Departmental Representative, and Ms. P.K. Arora, learned Advocate. The respondents manufacture HDPE/PP fabrics, bags/sacks and other excisable goods. It is the contention of the Revenue that the impugned inputs is not suitable for manufacturing HDPE bags for packing cement; that as per the Hadbook of polypropylene published by M/s. Reliance Industry, Grade HI 100 Y is suitable for TQ film application and are used in the commercial trade mainly for textile overwraps, packing of readymade garments, etc.; that this is on record that impugned grade of granules cannot be used for filling up of 50 KGs of cement. We observe from the impugned order passed by the Commissioner (Appeals) that the Superintendent of Central Excise range has conducted the experiment to verify the use of the impugned granules and he has reached the conclusion that granules of H 100 EY can be used in the manufacture of Tapes and subsequently in the manufacture of sacks. The Revenue has merely contended in the grounds of Appeal that on the basis of report of Range Superintendent who is not a technical person, it can not be held that the inputs are usable in the manufacture of HDPE sacks. We do not find any force in the contention of the Revenue. MODVAT credit of the duty paid on inputs is available if the inputs are used in or in relation to the manufacture of final products. There is nothing on record to indicate that the inputs have not been used in or in relation to the manufacture of final products. Further, no material has been brought on record to counter the report submitted by the Range Superintendent after conducting the experiments; that the impugned inputs can be used in the manufacture of HDPE/PP bags. In view of this, we do not find any infirmity in the impugned order which is upheld. The Revenue's Appeal is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cc and Ce vs Raipur Rotocast Ltd. Same Subject Excise Same Judge A T V.K., P Bajaj