Commissioner of Central Excise Vs. Rhone Poulenc (India) Ltd.

Commissioner of Central Excise vs Rhone Poulenc (India) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jun 13, 2005

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Citation: sooperkanoon.com/39343
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., T Anjaneyulu
Decided On: Jun 13, 2005
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Rhone Poulenc (India) Ltd.

Legal References

Reported In: (2005)(187)ELT336Tri(Mum.)bai

Excerpt

1. revenue wants to consider sugar syrup arising at intermediate stage in the assessees factory during the course of manufacture of medicaments relying upon the tribunal's decision in case of m/s.cadbury india ltd. - 1998 (104) e.l.t. 457 (t) and board's circular no.75/75/94-cx., dated 2-11-94.2. respondents have filed a cross objection and rely upon report of chief chemist of revenue laboratory certifying the sugar syrup to be unstable product therefore not having shelf life/marketability as also they rely on the decision of cce (a) on their own case for an earlier period for which no appeal was filed and plead that the product and process remain the same.3. we find that in this case of revenue's appeal ignoring the chief chemist of revenue central laboratory's report was not called for when the product is unstable & has no shelf life and is therefore not marketable, there cannot be a levy of excisability thereon. revenue's appeal therefore bereft of merit and is rejected.

Full Judgment

1. Revenue wants to consider sugar syrup arising at intermediate stage in the assessees factory during the course of manufacture of medicaments relying upon the Tribunal's decision in case of M/s.

Cadbury India Ltd. - 1998 (104) E.L.T. 457 (T) and Board's Circular No.75/75/94-CX., dated 2-11-94.

2. Respondents have filed a cross objection and rely upon report of Chief Chemist of Revenue Laboratory certifying the sugar syrup to be unstable product therefore not having shelf life/marketability as also they rely on the decision of CCE (A) on their own case for an earlier period for which no appeal was filed and plead that the product and process remain the same.

3. We find that in this case of Revenue's appeal ignoring the Chief Chemist of Revenue Central Laboratory's report was not called for when the product is unstable & has no shelf life and is therefore not marketable, there cannot be a levy of excisability thereon. Revenue's appeal therefore bereft of merit and is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise vs Rhone Poulenc (India) Ltd. Same Subject Excise Same Judge S T S.S., T Anjaneyulu