M.C.Agarwal, J. - (1.) These nine writ petitions by the same petitioner against the same respondents raise a common controversy. They were, therefore, heard together and are disposed of by this common judgment.
(2.) The petitioner U.P. State Cement Corporation Limited operates a factory for the manufacture of cement. For this purpose, it has set up split location plants at three places, namely, Dalla, Churk and Chunar. At Dalla and Churk plants, only cement clinker is produced which is an intermediary product used in the manufacture of the final product, namely, cement. The cement clinker produced at the Dalla and Churk plants is transported to Chunar plant located at a distance of about 125 Kms. where it is used for the manufacture of cement. Cement clinker and cement are both excisable goods under Excise Tariff Nos. 2502.10 and 2502.20 respectively. Under Section 5A of the Central Excises and Salt Act (hereinafter referred to as 'the Act'), the Central Government has the power to exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon, if it is satisfied that it is necessary in the public interest so to do. Since cement clinker is used for the manufacture of cement which in itself is subject to excise duty, the Central Government issued notification exempting cement clinker from excise duty if used in the manufacture of cement. It is the admitted case of the parties and, therefore, it is not necessary to refer to the notifications, the last one being No. 8/92-C.E., dated 1st March, 1992.
(3.) Rule 192 of the Rules framed under the Act deals with the application for concession and the relevant portion thereof is quoted below : "192. Application for concession. - Where the Central Government has, by notification under Rule 8, or Section 5A of the Act, as the case may be, sanctioned the remission of duty on excisable goods other than salt, used in a specified industrial process, any person wishing to obtain remission of duty on such goods, shall make application to the Collector in the proper Form stating the estimated annual quantity of the excisable goods required and the purpose for and the manner in which it is intended to use them and declaring that the goods will be used for such purpose and in such manner. If the Collector is satisfied that the applicant is a person to whom the concession can be granted without danger to the revenue, and if he is satisfied, either by personal inspection or by that of an officer subordinate to him that the premises are suitable and contain a secure store-room suitable for the storage of the goods, and if the applicant agrees to bear the cost of such establishment as the Collector may consider necessary for supervising operation in his premises for the purposes of this Chapter, the Collector may grant the application, and the applicant shall then enter into a bond in the proper Form with such surety or sufficient security, in such amount and under such conditions as the Collector approves." ;