TMI Blog2012 (8) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... iron manufactured in one unit and consumed in the manufacture of billets in another unit. Consequently, the order of the Commissioner is set aside and the appeal of appellant is allowed - Ex.Ap.585/06 - Final Order No. A-532/KOL/2012 - Dated:- 24-7-2012 - SHRI S.K. GAULE, DR. D.M.MISRA, JJ. Shri S.C.Mohanty, Advocate for the Appellant(s) Shri S.Misra, Addl.Commr.(A.R.) for the Revenue Per Dr. D.M.Misra. 1. This is an appeal filed by the appellant against Order-in-Original No.CCE/BBSR-II/(DENOVO) 12-COMMISSIONER/2006 dated 19.07.2006. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under chapter 72 of C.E.T.A., 1985 in their factory at Palaspang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets out of sponge iron, are situated in the same factory premises of the appellant. It is his submission that even though both the units are registered separately with the central excise department, but being situated within the same factory , hence the benefit of Notification No.67/95-CE dated 16.03.1995 is applicable to the impugned goods, namely, sponge iron used in the manufacture of the finished goods, namely, billets. He has referred to the judgement of this Tribunal in the case of Dhampur Sugar Mills Ltd. vs. CCE, Meerut 2001 (129) ELT 73(Tri.-Del.) which was upheld by the Hon ble Supreme Court in the case of Commissioner of Dhampur Sugar Mills Ltd. 2007 (216) ELT 823 (SC), Mahabir Jute Mills Ltd. vs. CCE, Allahabad 2007 (220) ELT 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether sponge iron manufactured in one unit and consumed in another unit and both these units are situated in the same premises, could be considered as consumption within the factory as laid down under Notification No.67/95-CE dated 16.03.1995. We find that this issue is no more res integra and considered by the Tribunal in the case of Dhampur Sugar Mills Ltd. (supra) wherein it is observed as follows:- 4. We have considered the submissions of both the sides. As per Section 2(e) of the Central Excise Act factory means any premises, including the precincts thereto, wherein or in any part of which excisable goods other than the salt are manufactured, or wherein or in part of which any manufacturing process connected with the production of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said case it was observed by the Bombay High Court that as the Notification uses the word factory and it uses the word industrial unit, it must, therefore, be assumed that the words were intended to bear different meaning . Put differently the words Industrial Unit must mean something other than factory . Similar was the situation in the case of Dhampur Sugar Mills, 1998 (26) RLT (669). Accordingly we hold that the benefit of Notification No.67/95 is available to the Appellants as the excisable goods have been used in the factory of manufacture only. Both the appeals are thus allowed. 7. The appeal against this judgement of the Tribunal was dismissed by the Hon ble Apex Court. We are in agreement with the aforesaid view 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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