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2015 (8) TMI 341 - CESTAT AHMEDABADRefund - Benefit of area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Notification No.39/2001-CE, dt.31.07.2001 - refund claims of the amount which had been paid towards Basic Excise Duty from PLA - whether the manufacturing process of Billets and Ingots are not identical - Held that:- As per Steel Industry Glossary of Terms, Mass of metal obtained from casting liquid steel into a mould. The resulting ingot a semi-finished product - is typically then hot rolled or forted. A Semi-finished long product of upto 150 mm square cross-section with round corners. Billets can be continuously cast or hot rolled from either ingots or larger Concast billets and blooms. On perusal of the Chartered Engineer s certificate, we find that the liquid metal is moulded manually to make Ingots. But in the case of production of Billets, liquid metal is moulded through caster. The Respondents in their Cross Objection No.E/Cross/82/2011 stated that the Billets are being manufactured with the help of automatic moulding machine i.e. Concast Machine. So, it is clearly evident from the records that the Concast Machine was installed for manufacturing of the Billets after 31.12.2005. So, the Respondents are not eligible to avail the benefit of the exemption notification. - we set aside the impugned order of both the authorities below - Decided in favour of Revenue.
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