TMI Blog2009 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 - E/5/2009 - A/1108/2009-WZB/AHD - Dated:- 22-4-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri S.R. Prasad, SDR, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2001-C.E., dt. 31-7-01. On an appeal filed by the appellant, the Commissioner (Appeals) set aside the order of the lower authority and decided that new registration is to be granted. Revenue is in appeal against this order. 4. Shri S.R. Prasad, learned SDR on behalf of the 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. According to him, the appellate authority failed to consider the clarification issued by the Board vide Letter No. 110/21/2006-CX-3, dt. 10-7-08 in respect of new product manufactured by the assessee, from the Plant and Machinery installed after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not arise. What is required to be examined is whether Plant and Machinery are located in separate premises or they have been segregated properly. The Commissioner 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. In fact, the general principles in Central Excise law is that there should be a registration for each factory and exceptions are covered by Board's instructions where the Board has specified the circumstances under which single registration can be granted to a number of premises. Instructions of Board and the fact that the two factories have been separated clearly shows that the Revenue has no case whatsoever. 6. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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