Supreme Court of India
Collector Of Central Excise, Madras vs Coimbatore Pioneer Fertilizers Ltd. on 24 July, 1997
Equivalent citations: 1997(92)ELT6(SC), JT1998(4)SC436, (1997)8SCC518, AIRONLINE 1997 SC 53, 1997 (8) SCC 518, (1997) 94 ELT 6, (1998) 77 ECR 438, (1998) 4 JT 436, (1998) 4 JT 436 (SC)
Bench: J.S. Verma, B.N. Kirpal
ORDER
1. The only question for decision in these appeals is whether pulverisation of rock phosphate amounts to a process of manufacture so as to make it exigible to duty in terms of Entry No. 14(HH) of the Schedule to the Central Excises and Salt Act, 1944. The Tribunal has held that it is not a process of manufacture and, therefore, no duty is leviable. The Department has come up in appeal against the Tribunal's decision.
2. Learned Counsel for the appellant referred to another decision of the Tribunal reported in Pyrites Phosphates & Chemicals Ltd., New Delhi v. Collector of Central Excise, Delhi (CEGAT) taking the opposite view. The reasoning of that decision is contained in para 19 of the judgment. In support of the view taken in Pyrites Phosphates (supra), reliance was placed by the Tribunal on the decision of the Delhi High Court in Hyderabad Asbestos Cement Products Ltd. and Anr. v. Union of India and Ors. , which decision of the Delhi High Court has been reversed by this Court in Hyderabad Industries Ltd. v. Union of India The view taken by the Tribunal in Pyrites Phosphates (supra) is, therefore, untenable.
3. We find no ground to differ from the view taken by the Tribunal in the present case.
4. The appeals are, therefore, dismissed.