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M/s Bharat Foods Co Operative Ltd. Versus Commissioner of Central Excise, Customs (Adjudication) -Kutch (Gandhidham)

2016 (7) TMI 1030 - CESTAT AHMEDABAD

Claim of exemption - Area based exemption - the original authority rejected ₹ 72,963/- on the ground that the product Acid Oil was not manufactured before 31.12.2005, hence, not eligible to the benefit of said exemption Notification. - Notification No.39/2001-CE dated 31.07.2001 - Held that:- a categorical submission has been advanced by the appellant before the Ld. Commissioner (Appeals), and evidences of installation of plant and machinery prior to 31.12.2005, capable to manufacture “Aci .....

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the notification in respect of the product Acid Oil, hence, eligible to the benefit of Notification No. 39/2001-CE dated 31.07.2001 - Decided in favor of assessee. - Appeal No. : E/687/2008 - Order No. A/10619 / 2016 - Dated:- 19-7-2016 - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. P. M. SALEEM, MEMBER (TECHNICAL) For Appellant (s) : Sh. H. D. Dave, Advocate For Respondent (s): Sh. A. Misra, Authorised Representative ORDER PER: DR. D. M. MISRA Heard both sides. 2. This is an appeal filed against .....

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iled refund claims on 21.08.2007 amounting to ₹ 16,24,894/- for all their manufactured products. The original authority had sanctioned the claim for ₹ 15, 51,931/- but rejected ₹ 72,963/- on the ground that the product Acid Oil was not manufactured before 31.12.2005, hence, not eligible to the benefit of said exemption Notification. Aggrieved by the said order, the appellant preferred an appeal before Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the pr .....

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by them inasmuch as the installation of plant and machinery had been copleted prior to 31.12.2005, necessary certificates of investment had been issued by committee and also they commenced commercial production prior to 31.12.2005 of almost all products except Acid Oil. It is his contention that even if one of the product i.e Acid Oil is manufactured after 31.12.2005, the benefit of the said notification cannot be denied to them. In support, he has referred to the following decisions of this Tri .....

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, it has been clarified that by using the same plant and machinery, installed prior to the cut off date, if any new product manufactured after cut off date, the benefit of the notification cannot be denied to the said new product. He has submitted that before the Ld. Commissioner (Appeals), they have adduced sufficient evidences including bills of material used for fabrication of machinery required for manufacture Acid Oil etc., to show that no new machineries were added after 31.12.2005, the cu .....

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or the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 7. We have considered the rival submissions and perused the records. The short point needs to be addressed is as to whether the appellant are eligible to the benefit of Notification No. 39/2001-CE dated 31.07.2001, in respect of Acid Oil manufactured after the cut off date, that is, 31.12.2005. Initially, while rejecting the refund claim on Acid Oil, the adjudicating authority observed that the same was manufactured after .....

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