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2020 ] COMMR. OF C. EX., NAGPUR v. UNIVERSAL FERRO & ALLIED CHEMICALS LTD. 15

DTA units would be entitled for refund of duty paid on the inputs by way of Brand Rate
of duty drawback. - The bare reading of Notification No. 8/97-C.E. as amended by Notifi-
cation No. 21/97-C.E. would amply make it clear, that the Central Government after be-
ing satisfied that it was necessary in the public interest so to do, thereby exempted the
finished products, rejects and waste or scrap which was produced or manufactured in a
hundred per cent export oriented undertaking or a free trade zone wholly from the raw
materials produced or manufactured in India and allowed to be sold in India under and
in accordance with the provisions of sub-paragraphs (a), (b), (c), (d) and (f) of paragraph
9.9 or of paragraph 9.20 of the EXIM Policy, from so much of the duty of Excise leviable
thereon under Section 3 of the Central Excise Act, 1944, as is in excess of an amount
equal to the aggregate of the duties of Excise leviable under the said Section 3 of the Cen-
tral Excise Act or under any other law for the time being in force on like goods, produced
or manufactured in India other than in a hundred per cent export oriented undertaking
or a free trade zone, if sold in India. [paras 30, 33, 34, 35, 36 37, 38, 39, 42, 46, 48, 50,
51, 52, 55, 56, 57, 58, 59]
Exemption - DTA clearances by EOU - Benefit of Notification No. 8/97-
C.E. as amended by Notification No. 21/97-C.E. - Conditions to be fulfilled - (i)
Finished products, rejects and waste or scrap specified in Schedule to Central
Excise Tariff should be produced or manufactured in 100% EOU or a free trade
zone; (ii) said finished products to be manufactured wholly from raw materials
produced or manufactured in India; (iii) finished goods allowed to be sold in
India under and in accordance with sub-paragraphs (a), (b), (c), (d) and (f) of
paragraph 9.9 or of paragraph 9.20 of EXIM Policy, 1997-2002. [para 51]
Sale - Job work by EOU to DTA units - Transfer of Manganese Ore by
DTA unit to assessee for purposes of processing and conversion into Silicon
Manganese for valuable consideration - Narrower scope of term ‘sale’ as found
in Sale of Goods Act, 1930 not applicable to such transaction - Terms ‘sale’ and
‘purchase’ under Central Excise Act, 1944, if construed literally, it would give a
wider scope and also include transfer of possession for valuable consideration
under definition of term ‘sale - Section 2(h) of Central Excise Act, 1944. - Section
2(h) of 1944 Act Makes it clear that when there is a transfer of possession of goods in the
ordinary course of trade or business either for cash or for deferred payment or any other
valuable consideration, the same would be covered by the terms ‘sale’ and ‘purchase’
within the meaning of the Central Excise Act, 1944. [2012 (286) E.L.T. 321 (S.C.) relied
on]. [paras 19, 20, 21, 22, 23]
Interpretation of statute - Definition - Definition of one statute having
a different object, purpose and scheme cannot be applied mechanically to an-
other statute. [2012 (286) E.L.T. 321 (S.C.) relied on]. [para 22]
Interpretation of statute - Plain and literal interpretation to be adhered
to. [para 23]
Interpretation of statute - Interpretation of provision/section - Due
weightage to be given to each and every word used in statute. [(2014) 3 SCC 92
relied on]. [para 46]
Appeals dismissed
CASES CITED
Commissioner v. Connaught Plaza Restaurant (P) Ltd.
— 2012 (286) E.L.T. 321 (S.C.) — Relied on ................................................................................. [Para 21]
Deep Chand v. State of Uttar Pradesh — AIR 1959 SC 648 — Referred ........................................... [Para 54]

EXCISE LAW TIMES  1st April 2020  177