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TMI Blog2014 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 19.3.2008 to amend their approved ground plan of Central Excise registration to include the pipeline laid down from Wadinar (Gujarat) state to the refinery at Bina (M.P.). As per the appellant, the pipelines laid down on various parts of the land and areas in India/used for the ground pipelines were forming of integral part of premises of the refineries. 2. In terms of the remand order of Commissioner (Appeals), the appellants were issued a Show Cause Notice proposing a rejection of the said request on the ground that the various locations of the pipeline are outside the jurisdiction of Central Excise Division, Sagar; that in terms of Rule 9 of Central Excise Rules, 2002, permission as regards registration of the manufacturer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue has strongly contested the said prayer of the appellant and by drawing my attention to the definition of factory as appearing in Section 2(e) submits that the premises which are used for manufacture of the goods or connected with the production can be held to be a factory premises and as per the definition of 'manufacturing' appearing in Section 2(f) of the Central Excise Act, the processes incidental or ancillary to the completion of the manufactured products are inclusive. The transportation of the raw material from the port area to the appellant's refinery by no stretch of imagination can be held to be ancillary to the completion of the manufacturing process. Reliance stands placed on various decisions of the Tribunal. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the manufacturing process. The definition of factory covers the premises and precincts of factory and not the premises or precincts beyond the factory premises and a dam reservoir located away from the factory cannot be treated as within the factory premises. Similarly in the case of CCE, Coimbatore Vs. Southern Iron & Steel Co. - 2000 (121) ELT 164 (Tribunal) it was held that a pump house located 15 Kms. Away from the assessee's factory used for drawing and pumping of water cannot be treated as extension of the factory. 8. When the ratio of the above decisions is applied to the facts of the present case, it is seen that the pipelines laid down beneath the land for transportation of the crude, travel through various States and is pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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