Supreme Court - Daily Orders
M/S. Lord Chloro Alkali Ltd. vs Commissioner Of Central Excise on 7 August, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1380 OF 2006
M/S. LORD CHLORO ALKALI LTD. ... Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE & ANR. ... Respondent
O R D E R
The appellant herein is engaged in the manufacture of Caustic Soda classified under Chapter 28 of the Central Excise Tariff Act. This product, viz., Caustic Soda is manufactured by electrolytic method wherein mercury is used as cathode which after the use is procured and cleared. On the clearance of this mercury, the appellant had paid excise duty under protest for the period from July, 2001 to November, 2001, and again for February, 2002. Thereafter, the appellant filed application for refund of this duty which was rejected by the adjudicating authority. Appeal preferred against the order has been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) vide the impugned judgment dated 12.04.2005.
There is no dispute about the fact which is taken note Signature Not Verified Digitally signed by Suman Wadhwa Date: 2015.08.13 of by the CESTAT also, that the mercury was cleared by the 17:31:07 IST Reason: appellant herein as mercury only. Thus, on this basis, it C.A. No. 1380/2006 1 is clear that the provisions of Rule 3(4) of the CENVAT Credit Rules, 2001, become applicable and duty would be paid.
We, thus, do not find any merit in this appeal which is, accordingly, dismissed.
........................., J.
[ A.K. SIKRI ] ........................., J.
[ ROHINTON FALI NARIMAN ] New Delhi;
August 07, 2015.
C.A. No. 1380/2006 2 ITEM NO.109 COURT NO.13 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No. 1380/2006 M/S. LORD CHLORO ALKALI LTD. Appellant(s) VERSUS COMMISSIONER OF CENTRAL EXCISE & ANR. Respondent(s) (with office report)
Date : 07/08/2015 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Kavin Gulati, Sr. Adv. Mr. Rohit S., Adv.
Mr. Karan Batura, Adv. Mr. Rahul Pratap, Adv.
For Respondent(s) Mr. A. K. Sanghi, Sr. Adv. Mr. Ritesh Kumar, Adv. Ms. Rashmi Malhotra, Adv. Mr. B. Krishna Prasad, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order.
(Nidhi Ahuja) (Suman Jain)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. No. 1380/2006 3