M/S. NICHOLAS PIRAMAL INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

C.A. No.-005829-005829 - 2002Supreme Court29 November 201011 pages
For Petitioner: V. BALACHANDRANFor Respondent: RR-EX-PARTE
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that the intermediate product "Vitamin A Acetate Crude" and "Vitamin A Palmitate" is a marketable commodity, even with a short shelf-life, and thus liable to excise duty. The court also upheld the invocation of the extended period of limitation for certain demands.

What were the facts?

The assessee manufactured "Vitamin A Acetate Crude" and "Vitamin A Palmitate" as an intermediate product in the manufacture of animal feed supplements. The revenue demanded excise duty on this intermediate product, contending it was marketable. The Commissioner and CEGAT held the product to be marketable and hence excisable.

What were the issues?

Whether an intermediate product, even if captively consumed and having a short shelf-life, is considered "goods" and "marketable" for the levy of excise duty. Whether the extended period of limitation was rightly invoked.

Which sections of the Income-tax Act were involved?

Section 3

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Cause title — parties, addresses and appearances
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5829 OF 2002 M/S. NICHOLAS PIRAMAL INDIA LTD. ….Appellant Versus COMMNR. OF CENTRAL EXCISE, MUMBAI ...Respondent

JUDGMENT Dr. MUKUNDAKAM SHARMA, J.

1.

The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product in question) or “Crude Vitamin A” is excisable to duty.

2.

The present appeal filed by the appellant – assessee herein under Section 35L(b) of the Central Excise Act, 1944 1

(hereinafter referred to as ‘the Act’) arises out of an order dated 16.05.2002 passed by the Customs, Excise Gold Control Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as ‘the CEGAT’) in appeal No. E/2404/96-Bom holding that “crude vitamin A” is marketable and hence liable to duty.

3.

The appellant – assessee is engaged in the manufacture of Vitamin A in a finished and marketable form. These are cleared on payment of applicable excise duties u

The order continues below.

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