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COLLECTOR OF CENTRAL EXCISE, CHANDIGARH VERSUS SHIVALIK AGRO POLY PRODUCTS LTD.


Company & Directors' Information:- G H AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15143PB1996PTC018159

Company & Directors' Information:- SHIVALIK AGRO POLY PRODUCTS LTD [Active] CIN = U15131HP1976PLC003703

Company & Directors' Information:- S A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2013PTC195653

Company & Directors' Information:- B. D. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400WB2009PTC136319

Company & Directors' Information:- D A P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403WB2011PTC157956

Company & Directors' Information:- B. K. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U70101WB1990PTC049682

Company & Directors' Information:- S V M A AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15142TZ2003PTC010834

Company & Directors' Information:- K E AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314KL2002PTC015782

Company & Directors' Information:- AGRO (INDIA) PRODUCTS PRIVATE LIMITED [Active] CIN = U01500DL2013PTC250521

Company & Directors' Information:- W B AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400KA2014PTC073123

Company & Directors' Information:- D M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066893

Company & Directors' Information:- D N AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15314UR2005PTC032824

Company & Directors' Information:- POLY PRODUCTS PVT LTD [Strike Off] CIN = U51109WB1988PTC044056

Company & Directors' Information:- N K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15490PB2010PTC034534

Company & Directors' Information:- INDIA AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01300TZ1991PTC003161

Company & Directors' Information:- SHIVALIK PVT LTD [Under Process of Striking Off] CIN = U45309AS1997PTC005206

Company & Directors' Information:- S B R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01120TN2008PTC070170

Company & Directors' Information:- B S AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U29246WB1995PTC073119

Company & Directors' Information:- A M POLY LIMITED [Strike Off] CIN = U25209CH1995PLC016202

Company & Directors' Information:- S C P AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15400WB2010PTC154344

Company & Directors' Information:- B B AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01111WB1999PTC089962

Company & Directors' Information:- B. R. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U74999MP2020PTC052151

Company & Directors' Information:- J. M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01122UP2007PTC032828

Company & Directors' Information:- P M AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01100MP2010PTC023037

Company & Directors' Information:- M. C. AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74990WB2009PTC135219

Company & Directors' Information:- P G AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403WB2009PTC139377

Company & Directors' Information:- L. M. AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U15139DL2010PTC207504

Company & Directors' Information:- C K AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01403AP2016PTC098332

Company & Directors' Information:- R J AGRO PRODUCTS INDIA PRIVATE LIMITED [Strike Off] CIN = U15311KA2005PTC036080

Company & Directors' Information:- POLY PRODUCTS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U25200MH1999PTC122180

Company & Directors' Information:- AGRO PRODUCTS PVT LTD [Strike Off] CIN = U01131OR1983PTC001188

Company & Directors' Information:- R L R AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01403TG2012PTC082514

Company & Directors' Information:- R P V AGRO PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U01300TZ1997PTC008071

Company & Directors' Information:- POLY INDIA PRIVATE LIMITED [Strike Off] CIN = U25201PY1974PTC000120

Company & Directors' Information:- R. J. POLY PRIVATE LIMITED [Strike Off] CIN = U00250BR1986PTC002504

Company & Directors' Information:- A V S AGRO-PRODUCTS COMPANY LIMITED [Dissolved] CIN = U74899DL1995PLC070790

Company & Directors' Information:- M R AGRO PRODUCTS PRIVATE LIMITED [Active] CIN = U01400MH2012PTC226708

Company & Directors' Information:- B. U. AGRO-PRODUCTS PRIVATE LIMITED [Active] CIN = U01100GJ2018PTC101009

Company & Directors' Information:- B T POLY PRODUCTS PVT LTD [Strike Off] CIN = U25191CH1983PTC005527

    Civil Appeal 847-853 of 2000

    Decided On, 19 April 2005

    At, Supreme Court of India

    By, THE HONOURABLE MR. JUSTICE S.N. VARIAVA
    By, THE HONOURABLE DR. JUSTICE AR. LAKSHMANAN
    By, THE HONOURABLE MR. JUSTICE S.H. KAPADIA

   



Judgment Text

( 1 ) THESE Appeals are against the Judgment of the Customs, Excise and Gold (Control) appellate Tribunal (in short "cegat"), New delhi, dated 29th September, 1999.



( 2 ) BRIEFLY stated the facts are that the respondent manufactures, out of Polyethylene granules, Lay Flat Tubes as well as Protective covers/tarpaulins.


( 3 ) SOME of the Lay Flat Tubings are sold as a final product. Some are used as an input for manufacture of protective cover/tarpaulins. Even in cases where the Lay Rat Tubing is used as an input for protective cover/tarpaulins, the respondent follows different excise procedures for sales of protective covers/tarpaulins to two different parties. In respect of sales to Punjab state Civil Supplies Corporation Limited, the appellant take benefit of Notification No. 217/ 86C. E. , dated 2nd April, 1986 by paying excise duty on the Lay Flat tubings at the rate of 20% ad valorem and then claims exemption on the protective covers/tarpaulins. In respect of the other customer viz. , M/s. Indian Petro chemicals Corporation Limited the Respondent claims Modvat credit in respect of duty paid on Polyethylene Granules for the manufacture of Lay Flat Tubes. As they claim modvat credit the Respondent pays duty on the protective covers/tarpaulins (being the final product ).


( 4 ) THE Department issued 7 show cause notices By order dated 25th September, 1997 duty is levied on the footing that the Lay Rat tubings has not been shown as input in the classification list as well as in the declaration which has been filed. It also held that the respondent could not adopt two different methods for two different parties.


( 5 ) WE find that it has not been disputed that Lay Flat Tubes are input for protective covers/tarpaulins. The Respondent was entitled to the benefit of Notification No. 217/ 86C. E. , dated 2nd April, 1986. The mere fact that they did not show Lay Flat Tubes as input or that they choose to take Modvat credit on duty paid in respect of some material does not disenti

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tle them to claim benefit of the notification. We, therefore, see no infirmity in the Judgment of the Tribunal. ( 6 ) THE Appeals, accordingly, stand dismissed. There will be no order as to costs. Appeal dismissed.
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