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2013 (9) TMI 500 - AT - Central ExciseCancellation of Central Excise Registration - appellant has taken centralised registration for transmission and dispensation of CNG into the vehicles. The appellant purchases natural gas from M/s. Gujarat State Petroleum Corporation Limited at entry point, Hazira and gets delivery at exit point, City Station (CGS), Ahmedabad for distribution to various filling stations at Ahmedabad. The compressed CNG at high pressure, from the stationery Cascade is transmitted into the dispenser through pipeline from where the CNG is dispensed in the vehicles. CNG is also filled in Mobile cascades mounted on the vehicle, at the online mother station and transported to various daughter stations from where CNG is filled in various vehicles through dispenser - In terms of CBEC Circular No. 875/13/2008-CX dated 16.10.2008, the measuring device should be on the compressor installed on the online station. The appellant has set up the measuring device for disposal of CNG Gas at the Dispenser in respect of online station and mass flow meter in respect of online Mother stations. As per Rule 9 of the Central Excise Rules, 2002 read with above referred CBEC Circular dated 16.10.2008, in the case CNG manufacturer, Central Excise Registration is to be given only in respect of those premises where CNG is actually manufactured i.e., where compressor is installed to convert Natural Gas into Compressed Gas (CNG), Registration is not to be given for premises where CNG is merely dispensed as submitted by the Revenue. Held that:- Vide Circular No. . 875/13/2008-CX dated 16.10.2008 the Board has indicated that if the actual quantity of CNG dispensed or sold is ascertained and if the premises belonged to the same legal entity, registration can be granted - The CNG dispensed to AMTS buses at AMTS, Acher Sabarmati, AMTS, Paldi and AMTS, Memnagar are the premises which have been leased out to the appellant - Metering devises are affixed at these places for metering the exact quantity of CNG that has been dispensed to the AMTS Buses - The action of the lower authorities in cancelling the registration certificate of these places, AMTS, Acher Sabarmati, AMTS, Paldi and AMTS, Memnagar, seems to erroneous and is not sustainable – Decided in favor of Assessee.
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