Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Excise Duty Exemption to goods |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Excise Duty : Exemption to goods for 100% Export Oriented Undertakings (EOUs)- Eligibility to benefit of exemption under notification no. 123/81-CE dated 2nd June, 1981; as amended-Test of participation-Held: Assessee, a 100% EOV manufacturing filament claimed exemption in respect of table, chairs, ACs etc. which cannot be said to be goods" used in manufacture of cotton or filament yarn-It failed to prove by evidence the participation of AC sheets in manufacture of filament/cotton yarn-Requirement of use or participation of the "goods" in manufacture of products to be exported out of India, was not satisfied-Tribunal erred in admitting the claim of assessee for exemption. Respondent-assessee is a 100% Export Oriented Unit manufacturing filament yarn. It applied under Notification No.123/81-CE dated 2nd June, 1981, as amended, to the Competent Authority for removal of certain goods, under form CT-3, from 100% Export Oriented Unit to its factory, namely, A.C. Sheets, Air-Conditioners, flush doors, typewriters, storewells, tables, chairs, which was granted. The department issued show·cause notice calling upon the assessee as to why duty should not be recovered from it for not using the goods, cleared under form CT-3 in the manufacture of cotton/filament yarn in their undertaking. The assessee submitted that since the competent authority had allowed the above goods to be brought into their Undertaking from 100% export oriented unit under form CT-3 and since the said goods were brought into their undertaking in connection with the manufacture of combed cotton yarn, the requisite conditions mentioned in the notification no. 123/81 stood satisfied and the department was not entitled to demand duty. The assessee further submitted that direct utilization of the said goods in the manufacture of combed cotton yarn (which was an export product) was not necessary in view of the words "in connection with the manufacture" in the said notification. The Adjudicating Authority confirmed the show-cause notice holding that the assessee had failed to prove that the said goods were used in the manufacture of combed cotton yarn. Assessee appealed before CEGAT which held that notification no. 123/81 should be given widest possible interpretation and admitted the claim of assessee for exemption. Hence the present appeal by the Revenue. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2005 INSC 80 |
Petitioner | Commissioner Of Central Excise, Allahabad |
Respondent | M/s. Ginni Filaments Ltd. |
SCR | [2005] 2 S.C.R. 137 |
Judgement Date | 2005-02-17 |
Case Number | 5830 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |