9911796707
TMI Blog2002 (9) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... that they sought exemption under Notification No. 67/95-C.E. in their classification declaration effective from 26-5-95 in respect of machinery parts manufactured by them; that the similar declarations were filed by them in March, 1997; that the Assistant Commissioner denied the exemption under Adjudication Order No. 18/97 dated 28-4-97 which was also upheld by the Commissioner (Appeals) under Order-in-Appeal No. 413/2000, dated 14-3-2000; that the Tribunal, vide Final Order No. 486/2000-C dated 20-12-2000 [2001 (128) E.L.T. 225 (T)] allowed their Appeal; that in the meantime, the Range Superintendent had issued several show cause notices for disallowing the exemption for the period from September, 1995 to July, 1996; that the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods which, in turn, are used in the manufacture of cement; that accordingly benefit of Notification is available. He finally mentioned that the issue is no longer res integra as in the Appellants' own case, the Tribunal, vide Final Order No. 486/2000-C, dated 20-10-2000 has decisively held that the benefit in terms of Notification No. 67/95 cannot be denied to them. 4. Countering the arguments, Shri R.C. Sankhla, learned Departmental Representative, reiterated the findings of the Commissioner (Appeals) and emphasized that as the capital goods are not captively used in a factory for producing goods, the benefit of Notification is not available to the appellants. 5. We have considered the submissions of both the sides. Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue that the goods manufactured and used are not capital goods. We do not agree with the findings in the impugned Order that there was no factory. As per Section 2(e) of the Central Excise Act, "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods are manufactured or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried out. It is admitted fact that the Appellants are manufacturing excisable goods on which duty is being demanded. Once the manufacture of excisable goods is taking place, the said premises is covered by the definition of "factory" as given in Section 2(e) of the Act. The capital goods so manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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