Commissioner Of Central Excise Mumbai vs. Parekh Platinum Ltd.

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO(S). 1070-1071/2008

COMMISSIONER OF CENTRAL EXCISE APPELLAN T(S)

VERSUS

M/S HINDUSTAN PLATINUM LTD. & ANR. RESPONDE NT(S)

WITH

C.A. No. 1073-1074/2008 & C.A. No. 2248-2249/2008

O R D E R

The issue involved in these appeals is as to whether the chemical processing of Platinum, Palladium, Rhodium, Gold and Silver is intermediary product which is exigible to excise duty? In all these appeals, we find that the Tribunal had recorded a categorical finding that the Department/Revenue did not produce any concrete evidence as to the marketability of the in termediate products which were captively used by the assessees in their factories for further manufacturer of finished goods. Mr. K. Radhakrishnan, learned senior counsel appearing for the Department/Revenue made an endeavour to show that even if there was no evidence led by the Revenue, there was an admission to this effect in the statements of the Officers of the assessees. On going through those statements, we do not find any such admission on this aspect. Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2015.11.30 16:28:52 IST Reason: We are also informed by the learned counsel for the assessees that those final goods which fall under Chapter 71, no CENVAT/MODVAT credit is taken on the aforesaid products which are 2

treated as intermediary products. On the other hand, the goods

¸' 1

manufactured falling under Chapter 71, in respect whereof the dispute is raised by the Revenue, the goods are cleared at nil rate of duty. We, thus, do not see any reason to interfere with the orders of the Tribunal which are deciding the issue correctly on the facts of these cases.

The appeals are, accordingly, dismissed.

	J.
	[A.K. SIKRI]

......................J. [ROHINTON FALI NARIMAN]

NEW DELHI; NOVEMBER 24, 2015

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ITEM NO.104 COURT NO.14 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(s). 1070-1071/2008

COMMISSIONER OF CENTRAL EXCISE Appellant(s)

VERSUS

M/S HINDUSTAN PLATINUM LTD. & ANR. Respondent(s)

(with appln. (s) for permission to submit additional document(s) and exemption from filing legible copies of dim annexures)

WITH C.A. No. 1073-1074/2008 (With appln.(s) for permission to file additional documents and appln.(s) for exemption from filing legible copies of dim annexures and Office Report)

C.A. No. 2248-2249/2008 (With Office Report)

Date : 24/11/2015 These appeals were called on for hearing today.

CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

For Appellant(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Ms. Shweta Garg, Adv. Mr. Rambabu, Adv. Mr. Jitin Singhal, Adv. Mr. Pratik Raoka, Adv. Mr. B. Krishna Prasad,Adv.

For Respondent(s) Mr. V. Lakshmikumaran, Adv. Mr. M. P. Devanath,Adv. Ms. L. Charanaya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv. Mr. T.D. Satish, Adv. Mr. Jay Savla,Adv. Ms. Renuka Sahu, Adv. UPON hearing the counsel the Court made the following 4 O R D E R The civil appeals are dismissed in terms of the signed order.

Interlocutory Application(s) pending, if any, shall stand

disposed of accordingly.

(Ashwani Thakur) (Rajinder Kaur) COURT MASTER COURT MASTER (Signed order is placed on the file)