Full Judgment Text
2005:BHC-OS:7945-DB
IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPLICATION NO.37 OF 2002 CENTRAL EXCISE APPLICATION NO.37 OF 2002 CENTRAL EXCISE APPLICATION NO.37 OF 2002
The Commissioner of Central Excise )
Mumbai VI, 4th Floor, )
Vardaan Trade Centre, )
M.I.D.C. Wagle Industrial Estate, )
Thane (W), 400 604. )...Applicant
V/s
M/s.Mukund Ltd. )
Kalwa, Thane. )...Respondent
Mr.S.M. Shah with Ms.Neeta Masurkar for Applicant.
Mr.Pushkar Patankar for Respondent.
CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND
A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. A.S. AGUIAR, JJ.
DATED : JUNE 15, 2005. DATED : JUNE 15, 2005. DATED : JUNE 15, 2005.
ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :- ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :- ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :-
1. Heard learned Counsel for the applicant. The
learned Counsel for the Respondent waives service. By
consent, taken up for hearing.
2. By this application. the applicant is seeking
to raise the following substantial question of law :-
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"Whether the product the ’Lancing Pipe’ used for
passing the oxygen gas into the molten metal for
rapid melting of scrap into liquid steel can be
considered as an "input" eligible for modvat
credit in terms of Rule 57A of Central Excise
Rules, 1944 ?"
3. We have perused the order passed by the
Tribunal. The Tribunal has relied upon the Order passed
by the Larger Bench of CEGAT, Northern Bench, New Delhi,
in Collector of Central Excise, Raipur V/s. Hira Ferro Collector of Central Excise, Raipur V/s. Hira Ferro Collector of Central Excise, Raipur V/s. Hira Ferro
Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB) Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB) Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB)
wherein it is construed that as a Lancing pipe gets
wholly consumed in the process and as such, the same is
entitled to Modvat Credit as it would amount to an
"input". The Tribunal has observed as under in the
above judgment :-
"Lancing pipes are used for discharge of oxygen
into the furnace to cut open the tap holes
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provided in the furnace to draw out metals from
furnace. Lancing pipe while cutting open the
holes comes into contact with the molten steel
in the furnace. On account of the high
temperature in the furnace, these pipes melt and
join the steel. While so the lancing pipe gets
wholly consumed in the process. The pipe so
consumed form part of the molten metal which is
being taken out of the furnace. Since this pipe
gets so consumed in the process, it is entitled
to Modvat Credit."
4. The Tribunal has also referred to another Larger
Bench Judgment in Union Carbide India Ltd. v. C.C.E., Union Carbide India Ltd. v. C.C.E., Union Carbide India Ltd. v. C.C.E.,
Calcutta-I reported in 1996 (86) E.L.T. 613 (T) Calcutta-I reported in 1996 (86) E.L.T. 613 (T), Calcutta-I reported in 1996 (86) E.L.T. 613 (T)
wherein also same view has been taken.
5. Learned Counsel for the respondent submits that
this petition is concerned with the very same product
viz. Lancing Pipe and the department has not challenged
the above orders. The learned Counsel also brought to
our notice that the same view has been taken by CEGAT
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M/s.Mukand
Mumbai, in an order dated 23rd March, 1998 in M/s.Mukand M/s.Mukand
Limited V/s. Commissioner of Central Excise, Limited V/s. Commissioner of Central Excise, Limited V/s. Commissioner of Central Excise,
Mumbai-III, Mumbai-III, which order has also not been challenged by Mumbai-III,
the department.
6. We fully concur with the view and interpretation
of Larger Bench of CEGAT in Collector of Central Excise, Collector of Central Excise, Collector of Central Excise,
Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T. Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T. Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T.
94 (Tribunal - LB) 94 (Tribunal - LB). 94 (Tribunal - LB)
7. Under the aforesaid facts and circumstances, we
do not find any substantial question of law in the above
application. Application is dismissed.
(S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.)
(A.S. AGUIAR, J.) (A.S. AGUIAR, J.) (A.S. AGUIAR, J.)
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPLICATION NO.37 OF 2002 CENTRAL EXCISE APPLICATION NO.37 OF 2002 CENTRAL EXCISE APPLICATION NO.37 OF 2002
The Commissioner of Central Excise )
Mumbai VI, 4th Floor, )
Vardaan Trade Centre, )
M.I.D.C. Wagle Industrial Estate, )
Thane (W), 400 604. )...Applicant
V/s
M/s.Mukund Ltd. )
Kalwa, Thane. )...Respondent
Mr.S.M. Shah with Ms.Neeta Masurkar for Applicant.
Mr.Pushkar Patankar for Respondent.
CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND
A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. A.S. AGUIAR, JJ.
DATED : JUNE 15, 2005. DATED : JUNE 15, 2005. DATED : JUNE 15, 2005.
ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :- ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :- ORAL JUDGMENT (PER S. RADHAKRISHNAN, J.) :-
1. Heard learned Counsel for the applicant. The
learned Counsel for the Respondent waives service. By
consent, taken up for hearing.
2. By this application. the applicant is seeking
to raise the following substantial question of law :-
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"Whether the product the ’Lancing Pipe’ used for
passing the oxygen gas into the molten metal for
rapid melting of scrap into liquid steel can be
considered as an "input" eligible for modvat
credit in terms of Rule 57A of Central Excise
Rules, 1944 ?"
3. We have perused the order passed by the
Tribunal. The Tribunal has relied upon the Order passed
by the Larger Bench of CEGAT, Northern Bench, New Delhi,
in Collector of Central Excise, Raipur V/s. Hira Ferro Collector of Central Excise, Raipur V/s. Hira Ferro Collector of Central Excise, Raipur V/s. Hira Ferro
Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB) Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB) Alloys Ltd., 2000 (118) E.L.T. 94 (Tribunal - LB)
wherein it is construed that as a Lancing pipe gets
wholly consumed in the process and as such, the same is
entitled to Modvat Credit as it would amount to an
"input". The Tribunal has observed as under in the
above judgment :-
"Lancing pipes are used for discharge of oxygen
into the furnace to cut open the tap holes
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provided in the furnace to draw out metals from
furnace. Lancing pipe while cutting open the
holes comes into contact with the molten steel
in the furnace. On account of the high
temperature in the furnace, these pipes melt and
join the steel. While so the lancing pipe gets
wholly consumed in the process. The pipe so
consumed form part of the molten metal which is
being taken out of the furnace. Since this pipe
gets so consumed in the process, it is entitled
to Modvat Credit."
4. The Tribunal has also referred to another Larger
Bench Judgment in Union Carbide India Ltd. v. C.C.E., Union Carbide India Ltd. v. C.C.E., Union Carbide India Ltd. v. C.C.E.,
Calcutta-I reported in 1996 (86) E.L.T. 613 (T) Calcutta-I reported in 1996 (86) E.L.T. 613 (T), Calcutta-I reported in 1996 (86) E.L.T. 613 (T)
wherein also same view has been taken.
5. Learned Counsel for the respondent submits that
this petition is concerned with the very same product
viz. Lancing Pipe and the department has not challenged
the above orders. The learned Counsel also brought to
our notice that the same view has been taken by CEGAT
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M/s.Mukand
Mumbai, in an order dated 23rd March, 1998 in M/s.Mukand M/s.Mukand
Limited V/s. Commissioner of Central Excise, Limited V/s. Commissioner of Central Excise, Limited V/s. Commissioner of Central Excise,
Mumbai-III, Mumbai-III, which order has also not been challenged by Mumbai-III,
the department.
6. We fully concur with the view and interpretation
of Larger Bench of CEGAT in Collector of Central Excise, Collector of Central Excise, Collector of Central Excise,
Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T. Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T. Raipur V/s. Hira Ferro Alloys Ltd., 2000 (118) E.L.T.
94 (Tribunal - LB) 94 (Tribunal - LB). 94 (Tribunal - LB)
7. Under the aforesaid facts and circumstances, we
do not find any substantial question of law in the above
application. Application is dismissed.
(S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.)
(A.S. AGUIAR, J.) (A.S. AGUIAR, J.) (A.S. AGUIAR, J.)
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