APAR PRIVATE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a Private Limited Company and is carrying on business of manufacturing of aluminium rods, aluminium wires, aluminium conductors etc. The factory of petitioner No. 1 consists of two Divisions : (1) manufacturing aluminium rods which are excisable goods falling under Tariff Item No. 27 and (2) manufacturing aluminium cables excisable under Tariff Item No. 33B.

(2.) The petitioners addressed a letter dated November 24, 1971 to the Assistant Collector of Central Excise claiming advantage of proforma credit of the duty paid paid under Rule 56-A of the Central Excise Rules. The petitioners claimed that the scrap obtained from the processing of aluminium rods into conductors of cables will be re-used in the manufacture of aluminium rods and as duty has already been paid under Item No. 27-A(2), the advantage of Rule 56-A is available.

(3.) The Assistant Collector, by his order dated November 13, 1972 turned down the claim of the petitioners and that order was confirmed in appeal by the appellate Collector of Central Excise by order dated September 3, 1973. The petitioners carried revision before the Central Government, Ministry of Finance, but that ended in dismissal by an order dated July 15, 1974. The petitioners have, thereafter, filed this petition in this Court on August 12, 1975.