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2009 (4) TMI 267 - AT - Central ExciseNew registration - Revenue submits that new registration cannot be granted in view of the fact that the appellants are availing the benefit of Notification No. 39/2001 providing for refund of duty paid to units located in Kutch area of Gujarat. – revenue submits that the area based exemption requires the manufacturer to produce a certificate from the empowered committee and the certificate given by the committee is premises specific and therefore any change in the premises specified, approval of the committee would be required - appellants had set up new Plant and Machinery for manufacture of coated pipes after 31-12-05 - Plant and Machinery set up for coating unit is not covered under the area based exemption notification No. 39/2001. Once Plant and Machinery is not covered by the notification, the question of getting approval of the Committee does not arise. - Commissioner in impugned order has observed that coating pipe division and bare pipe unit have been bifurcated and they are in two separate factory premises as verified by Range Supdtt – separate registration did not require approval from Committee formed under notification ibid – Revenue’s appeal is rejected
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