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2019 (4) TMI 161 - AT - Central ExciseArea Based exemption - benefit of N/N. 50/03-CE dt.10.6.2003 - girder unit - new unit or Extension of existing unit? - it was alleged that the appellant did not itself consider the girder unit as a separate unit but merely an addition of plant and machinery to the already existing unit-II - benefit denied as the girder unit was not a new unit but an extension of the existing Unit-II, whose date of production continued to remain unchanged upto 30.8.2014. Held that:- On going through the said certificate, it is found that it has been certified that girder unit is separate and independent production line. Moreover the letter issued by the Superintendent is also more relevant to the facts of this case and shows that on physical verification of the unit, they came to conclusion that girder unit is an independent and separate unit. In that circumstance, the notification is relevant to deal with the situation. Admittedly, the girder unit is a separate and independent unit and the finding of the Commissioner is contrary to the certificate issued by the DIC office as well as physical verification report submitted by the Superintendent, Kala Amb, Central Excise. As the adjudicating authority misinterpreted the certificate issued by the DIC office, District Sirmour, therefore, the whole of the finding of the adjudicating authority has gone wrong, in that circumstance, the impugned order deserves no merit. It has also been held in various decisions of this Tribunal that although there is one factory which could have different unit of the different unit and to be treated as separate unit - Therefore, the girder unit is a separate and independent unit which is capable of manufacturing the MS girder of their own shall be treated new industrial unit which is eligible for exemption under N/N. 50/03-CE dt.10.6.2003 which started their production from 20.03.2010. Therefore, the same is eligible for benefit of exemption notification for clearance of their goods without payment of duty till 19.03.2020. The appellant is entitled to area based exemption under N/N. 50/03-CE dt.10.6.2003 for their girder unit i.e. unit-II till 19.03.2020 - Appeal allowed - decided in favor of appellant.
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