TMI Blog2012 (5) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... 07/12/EB/C-II - Dated:- 27-2-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Mr H G Dharmadhikari, Adv. For Respondent: Ms D M Durando, Deputy Commissioner (AR) Per: P R Chandrasekharan: 1. The appeal and stay application are directed against Order-in-appeal no. RBT/203/2011 dated 02.05.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone I. 2. The appellants, M/s Precision Punches Dies (Unit III), District Thane, are manufacturers of goods falling under chapter 82 of the Central Excise Tariff Act, 1985. The appellants are registered with the Central Excise department at three different galas at three different places. These different galas are numbered as Unit I, Unit II and Unit III. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported raw materials at Unit III and the same are subjected to quality inspection/testing. Since testing is an essential process in the overall process of manufacture, they are rightly entitled for registration of the said premises under the Central Excise law and accordingly, orders be issued for restoration of the Central Excise Registration in respect of Unit III. He also relies on the judgment of the hon'ble apex Court in the case of Tata Iron Steel Co. Ltd. vs. Union of India and Others 1988 (35)ELT 605(SC) and the decision of this Tribunal in the case of Daksha Cable Industries Pvt. Ltd. vs. CC, Mumbai 2004(173) ELT 371(Tri-Mum) in support of his contention. 5. The learned Deputy Commissioner(AR) appearing for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Tariff Act, 1985 as being subjected to a duty of excise and includes salt. The raw materials which the appellants have received are imported goods as per the records. Therefore, they cannot be considered as excisable goods. Secondly, even if they receive some duty paid raw materials indigenously, the same can be considered as only excised goods and they are not excisable goods on which duty liability has to be discharged. Therefore, for mere storage of imported goods/excised goods, the appellants cannot claim Central Excise registration under Rule 9 of the Central Excise Rules, 2002. Accordingly, we do not find any merit in the arguments put forth by the appellants. 8. As regards reliance placed by the appellants on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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