In this Central Excise appeal, the High Court dismissed the Revenue's challenge to the CESTAT order holding that no excise duty is payable on waste oil emerging from the use of lubricating oil and coolants where MODVAT credit was previously taken.
Appeal dismissed with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
3.CEXA.82-06
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO.82 OF 2006
Commissioner of Central Excise, Pune-I. ..APPELLANT
Versus
M/s. Bajaj Auto Ltd. Akurdi, Pune. ..RESPONDENT
Mr. J. B. Mishra, for the Appellant. Mr. M. H. Patil, for the Respondent.
CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 29th FEBRUARY, 2012.
P.C.
“Whether the CESTAT is correct in law by holding that no duty is payable on waste oil emerging after use of lubricating oil, coolants, etc. ( on which modvat credit was taken) by ignoring the Tribunal decision in the case of Tamilnadu Petro Products Ltd. 2005(184) E.L.T. 405 (Tri.-Chennai)?”
case of Markfed Vanaspati & Allied Industries Vs. Commissioner of
3.CEXA.82-06
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Central Excise, Chandigarh reported in 2000(116) E.L.T. 204 (Tribunal) held that the waste oil emerging after use of lubricating oil are not dutiable. The decision of the Tribunal in the case of Markfed Vanaspati & Allied Industries (supra) has been upheld by the Apex Court as reported in 2003(153) ELT 491 (Commissioner of Central Excise, Chandigarh-I Vs. Markfed Vanaspati & Allied Industries).
Markfed Vanaspati & Allied Industries (supra) and has not given any reason as to why the said decision of the Apex Court is distinguishable. Moreover, the Chennai Tribunal subsequently in the case of the very same assessee i.e. Tamil Nadu Petroproducts Ltd., (supra) has held that the oil, sludge and spent activated alumina/carbon emerging as industrial waste are not manufacturable goods and not excisable to duty.
3 3.CEXA.82-06
Same view has been taken by the Tribunal in the case of Lucas Indian Services Ltd., Vs. Commissioner of Central Excise, Chennai reported in 2008(232) E.L.T. 472 (Tri.-Chennai).
1 issue framed by the court
Whether the CESTAT is correct in law by holding that no duty is payable on waste oil emerging after use of lubricating oil, coolants, etc.
Colour shows how this judgement treated each authority
Markfed Vanaspati & Allied Industries Vs. Commissioner of Central Excise, ChandigarhExplained¶13
2000(116) E.L.T. 204
Commissioner of Central Excise, Chandigarh-I Vs. Markfed Vanaspati & Allied IndustriesExplained¶17
2003(153) ELT 491
Tamil Nadu Petroproducts Ltd., Vs. Commissioner of Central Excise, ChennaiDistinguished¶18
2005(184) E.L.T. 405
Lucas Indian Services Ltd., Vs. Commissioner of Central Excise, ChennaiReferred¶20
2008(232) E.L.T. 472
1 provisions across 1 enactments
Commissioner of Central Excise, Pune-I
M/s. Bajaj Auto Ltd
J. P. Devadhar
A. R. Joshi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
