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2022 (12) TMI 657 - CESTAT NEW DELHIExtended period of limitation - commercial or industrial construction service [CICS] - construction of STP, ETP and sewage systems (a) Whether onshore oil fields of “ONGC Ahmedabad of the appellant, which have been registered under the Mines Act, 1952, wherein only extraction of crude oil is done, qualify as a factory in terms of section 2(e) of the Central Excise Act, 1944? And thus, activity of construction of Effluent Treatment Plants (“ETPs”) by appellant in such fields not eligible for exemption under Sl. 13(d) of the Notification No. 25/2012-ST dated 20.06.2012? (b) Whether extraction of crude oil amounts to manufacturing? HELD THAT:- This issue has already been decided by the Tribunal in the aforesaid decision rendered in UEM India Limited [2021 (8) TMI 801 - CESTAT NEW DELHI]. Thus, for all the reasons stated in the aforesaid order of the Tribunal, it would not be possible to sustain the order. Decided in favor of assessee.
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