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2018 (4) TMI 1224 - AT - Central ExciseCENVAT credit - For import and receipt of ethylene through sea, they have put up a jetty in Karaikal Port along with all connected facilities - denial on the ground that these are located in the unregistered premises and further they have no direct role in the manufacturing process of excisable final products - Held that: - the appellant have put up jetty and connected facilities in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for further manufacture. Apparently, such handling and receipt of essential raw materials is to be considered as part of integral manufacturing process. Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune [2003 (5) TMI 102 - CESTAT, MUMBAI] examined a similar dispute and held that the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as defined under the Central Excise Act, 1944. Credit allowed - appeal allowed - decided in favor of appellant.
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