CEMENT LIMITED Vs. STATE OF UTTARAKHAND

JUDGEMENT

(1.) The petitioner before this Court has come against the order dated 10.07.2019 passed by the Deputy Commissioner, Roorkee, by which the concessional rate of diesel which was claimed by the petitioner as per the notification dated 29.12.2017 has been held to be wrong as the said diesel could only be used in the manufacturing process inside the factory, whereas it was being used by the petitioner for transportation purposes, which is not an integral part of the manufacturing process as held by the Assessing Officer.

(2.) Learned counsel for the petitioner would argue that it is a view which is dehors the settled law on the subject. He has relied upon a number of judgments of the Hon'ble Apex Court, such as, J.K. Cotton SPG. and WVG. Mills Co. Ltd. Versus Sales Tax Officer, Kanpur, reported in 1997 (91) E.L.T. 34 (S.C.), etc in order to buttress his argument that even the diesel which is used for transporting the raw material will be a part of the manufacturing process.

(3.) However, the Assessing Authority held it differently and has said that the transporting of raw material to the factory premises from Rajasthan to Uttarakhand would not be an integral part of the manufacturing process.