Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1081 - AT - Central ExciseWarehouse - whether the appellants licensed Warehouse (Customs Bonded Warehouse) located within the appellant's factory would be considered as part of factory as defined under Section 2 (e) of Central Excise Act? - Held that: - the licence for Private Bonded Warehouse is granted for the storage and exclusive use of the appellant-assessee. It is an admitted fact that the dutiable or excisable products of the appellant namely Acrylic Fibre cannot be manufactured without availability of the raw material being imported Acrylonitrile Nitrogen Monomer or ACN. Thus, the “Nitrogen Gas” utilized in drawing the raw materials from the Bonded Warehouse is a part of the manufacturing activity, integrally connected in the process of manufacture, and accordingly, I hold that they are entitled to exemption of duty under N/N. 3/2005-CE being a captive consumption under the facts and circumstances - the Customs Private Bonded Warehouse of the appellant is a part of the factory as defined u/s 2 (e) of CEA - appeal allowed - decided in favor of appellant.
|