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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (7) TMI AT This

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1992 (7) TMI 150 - AT - Central Excise

Issues:
- Dispute over availing set off for Barium Carbonate used in purification of brine for caustic soda manufacture.
- Interpretation of relevant notifications for excise duty exemption.
- Implementation of Collector's order and refund to respondents.
- Entitlement to set-off for Barium Carbonate used in brine purification.

Analysis:
The appeal before the Appellate Tribunal CEGAT, New Delhi involved a dispute regarding the availing of set off for Barium Carbonate used in the purification of brine for the manufacture of caustic soda. The Collector of Central Excise, Madurai, filed the appeal against the order passed by the Collector of Central Excise (Appeals) Madras. The appellant contended that the dispute centered around the availing of set off in respect of Barium Carbonate used for brine purification. The appellant's representative cited certain decisions against the Revenue, emphasizing the discretionary nature of the Bench's decision based on previous cases.

The respondent, represented by an advocate, argued against the Revenue's appeal, citing various orders to support their position. They highlighted instances where the Revenue authorities failed to implement the Collector's order, leading the respondents to file a writ petition for implementation and subsequent refunds. The respondent pleaded for the dismissal of the appeal based on these grounds.

Upon hearing both sides and examining the facts and circumstances of the case, the Tribunal noted that the product in question, Barium Carbonate, was used for purifying brine essential for caustic soda manufacture. The Tribunal referenced a relevant para from a previous order to support their decision, emphasizing the integral role of Barium Carbonate in the purification process. The Tribunal concluded that the appellants were entitled to avail the set-off for Barium Carbonate used in brine purification under the relevant notifications, provided all conditions were met. Consequently, the Tribunal dismissed the appeal filed by the Revenue, affirming the appellants' entitlement to the set-off.

In summary, the judgment resolved the dispute by clarifying the entitlement of the appellants to avail the set-off for Barium Carbonate used in brine purification for caustic soda manufacture under the applicable notifications. The decision was based on the integral role of Barium Carbonate in the purification process, as established by the facts and previous orders referenced during the proceedings.

 

 

 

 

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