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Steel items in sugar mill not exempt from excise duty
August, 08th 2011

Iron and steel structures manufactured and captively used for the installation of a sugar manufacturing factory cannot be called capital goods to avail of exemption in excise duty, the Supreme Court ruled last week in the case, Saraswati Sugar Mills vs Commissioner of Central Excise, Delhi.

This mill wanted to modernise its plant. Certain items which are accepted as capital goods required the support of structural support for their installation. So the mill manufactured iron and steel items for its own purpose.

The mill then claimed excise exemption for the latter items claiming that they were capital goods for captive consumption. It was not allowed by the authorities and the tribunal, leading to the appeal.

The Supreme Court, after analysing the function of the iron and steel structures, concluded that they were not components of the machinery used in the installation of the sugar plant nor were they essential to run the main plant.

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