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2016 (8) TMI 941 - CESTAT NEW DELHI

2016 (8) TMI 941 - CESTAT NEW DELHI - 2017 (347) E.L.T. 108 (Tri. - Del.) - Benefit of excise duty - Notification No. 5/2006-CE and subsequent notifications - fabrication of RCC pipes and laying the pipes at various depths below the ground level as per the details in the agreement - goods have been fabricated not at the site of construction of the sewage system but at a different site - Held that:- in view of the decision of Tribunal in the case of Simplex Concrete Piles (India) Ltd. vs. CC&CE, .....

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ations which grant exemption for such goods manufactured at site. In such a view of the matter, we consider it not necessary to examine the valuation aspect of the pipes inasmuch as we hold that no excise duty liability arises on pipes. - Decided in favour of appellant - E/59971/2013 with E/misc/51480/2015, E/59972/2013 with E/Misc/51481/2015, E/60014/2013 with E/misc./51238 & 51994/2015, E/60015/2013 with E/misc./51239 & 51995/2015, E/55342/2014 with E/misc./51794 and 51993/2015 - Final Order N .....

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er, Central Excise, Raipur. Appeal No. O-I-O No. & date Passed by Period involved Amount demanded Rs. E/59971/2013 O-I-O No. 20/COMMR/ IND/ CX/2013 dt. 28.05.2013 Commissioner of Central Excise & Customs, Indore Oct. 2010 to Sept. 2011 14791478/- E/59972/2013 -do-do- Aug. 2008 to Sept. 2010 8172268/- E/60014/2013 O-I-O No. COMMISSIONER/RPR/CEX/72-73 dt. 28.06.2013 Commissioner of Central Excise & Customs, Raipur. April, 2009 to Dec. 2011 8781333/- E/60015/2013 -do-do- April 2009 to D .....

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t. The contract awarded was for the construction of sewerage system for the city. The Revenue found that the item RCC pipes manufactured by the appellant was liable to payment of excise duty. It was concluded in the investigations undertaken against the appellant that no excise duty was paid on such manufactured pipes classifiable under heading 68 of the Central Excise Tariff Act, 1985 and no Central Excise procedure applicable to such goods were followed. Several show cause notices were issued .....

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rk at such site. The exemption has been continued subsequently through other notifications. The benefit of exemption notifications stand denied to the appellants in the impugned orders for the reason that the goods have been fabricated not at the site of construction of the sewage system but at a different site. 4. The value of pipes which has been considered for charging of duty in the impugned orders has also been disputed by the appellant. The Revenue, in the impugned orders, have charged exc .....

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hri Sujit Ghosh, ld. Counsel for the appellant as well as Sh. Yogesh Agarwal, ld. DR for the Revenue. 6. The relevant provision of the Notifications are given below. For ready reference and quick appreciation thereof is as under: 1. Notification No. 5/2006-CE dated 01.03.2006 (Sl. No. 10). Goods, in which more than 25% by weight of read mud, press mud or blast furnace slag or one or more of these materials, have been used, manufactured at the site of construction for use in construction work at .....

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site of construction for use in construction work at such site. Explanation.- For the purposes of this entry, the expression site means any premises made available for the manufacture of goods, by way of a specific mention in the contract or agreement for such construction work, provided that the goods manufactured at such premises are solely used in the said construction work only. From the above, it is seen that goods falling under Chapter 68 (6810 included) when manufactured at the site of co .....

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any premises made available for the manufacture of goods by way of a specific mention in the contract or agreement or such construction work provided that the goods manufactured at such premises are solely used in such construction work. 8. Now we turn to the facts of the impugned order before us. Sh. Sujit Ghosh, ld. Counsel for the appellant, during his submissions elaborately argued that in all the contracts the appellant had approached Municipal Corporations for permission to undertake fabri .....

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ed in the project for construction of the sewerage system and there is no allegation from the Revenue to the contrary. 9. Shri Yogesh Agarwal, ld. DR for the Revenue reiterated the views of the authorities below and added that the benefit of the Explanation inserted in Notification No. 12/2002-CE dated 17.03.2002 cannot be extended for the earlier period. 10. After going through the relevant notifications we are lead to the conclusion that the benefit of exemption are to be extended to the goods .....

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be considered as the site of construction of pipes for use in the sewerage system. Ld. Commissioner in the impugned orders has taken the view that such an explanation would be applicable only prospectively and will not come to the aid of the appellant for prior periods. We find it difficult to accept this view. Ld. Counsel for the appellant has drawn our attention to Circular No. 456/22/99-CX dated 18.05.1999 issued by CBEC which has dealt with a similar issue, though in the context of beams an .....

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