TMI Blog2016 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ned a separate registration certificate in respect of the same premises for manufacturing of the goods. The Adjudicating Authority observed that the said premise is used for storing of the goods. But, the fresh registration certificate was issued to the appellant by the Dept. for manufacture of goods. At this stage, the Learned Advocate on behalf of the appellant submits that liberty may be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of records, we find that the issue involved in this case is in narrow compass. 2. The appellants are engaged in the manufacture of Insecticides and Pesticides classifiable under Chapter 38 of the Central Excise Tariff Act, 1985 and registered with the Central Excise authorities, having its factory situated at UPL Ltd, Unit 3, Plot No 3101/2, GIDC, Ankleshwar, Dist. Bharuch. They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises would be used for storing of the finished goods. He submits that the storing of the goods is also part of the process incidental to the finished goods and therefore, the said premise should be included in the existing registration certificate. He relied upon on the various decisions. He fairly submits that without prejudice to their rights in the present appeal, they have applied for separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the appellant obtained a separate registration certificate in respect of the same premises for manufacturing of the goods. The Adjudicating Authority observed that the said premise is used for storing of the goods. But, the fresh registration certificate was issued to the appellant by the Dept. for manufacture of goods. At this stage, the Learned Advocate on behalf of the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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