TMI Blog2009 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-appeal No. 68/RPR/II/2003, dated 29-4-2003 and appeal case No. 75/RPR/II/2003, dated 30-4-2003 how this appellant can be denied similar such benefit for the period under appeal before this forum. He further relies on the order of adjudication No. Com/RPR/38-41/De novo/2007, dated 24-8-2007 which is passed four years after the impugned order granting relief to the appellant. His submission is that when a workshop is situated in the factory itself which is an integrated steel plant, the goods manufactured in the integrated steel plant and used for repair and maintenance of the factory does not disentitle the appellant to respective benefit of Notification No. 65/95-C.E., dated 16-3-95. He further submits that in absence of a finding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is entitled to the benefit. 4. Heard both sides and perused the record. 5. We have gone through para-III of the order-in-appeal which has laid down grounds of show-cause notice as under : The show cause notice was issued on the following grounds :- (a) The other case articles of Iron and Steel are semi-finished and finished articles having the essential character of finished machine parts or as a blank for machine parts by the application of Rule 2(a) of the rules of interpretation to the Schedule to the CETA, 1985 and the same will be more appropriately classifiable under relevant sub-heading of Chapter headings 84, 85, 86 and 87 with appropriate rate of duty. (b) The appellant have not disclosed the names of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been examined and brought on record categorically. Factual finding as to whether there was a workshop within the factory and whether the manufacture was done in that workshop and whether the manufactured goods were used in repair activity is essential to test to fulfil the requirement of the Notification. Unless a categorical finding is made as to place of manufacture and that place whether can be called as workshop and that too within the factory, the applicability of Notification becomes impossible to be considered. Therefore, we expect the ld. Commissioner (Appeals) to look into the decision in Tisco s case reported in 2000 (118) E.L.T. 104 and also the contentions of Revenue in that case appearing in para-5 of the decision of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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