TMI Blog2018 (4) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered as part of integral manufacturing process. Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune [2003 (5) TMI 102 - CESTAT, MUMBAI] examined a similar dispute and held that the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as defined under the Central Excise Act, 1944. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/Misc./41725/2017 and E/241/2011 - Final Order No. 40268/2018 - Dated:- 1-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Radhika Chandrasekar, Advocate for the Appellant Shri A.Cletus, Addl. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing process. They have spent the full money on such establishment and paid excise duty on such goods. These are used as integral part of manufacturers facility as receipt and transfer of raw materials cannot be considered as not connected to manufacturing process. Regarding the possibility of use by others of the said facility, the ld. counsel submitted that they have put up the facility as per the licence granted by the port authorities. The said licence stipulates that with the consent of the appellant, the facility can be made available to others. This is only a provision in the agreement which has not been put to use. Even otherwise, the whole expenditure of the facility along with central excise duty has been borne by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. - 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used for carrying materials and finished goods for the assessee. The principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. (supra) is that where any particular process is so integrally connected with production of goods that but for that process, manufacture or processing of goods would be impossible or commercially inexpedient, goods required in that process would fall within the expression in the manufacture of goods . 8. We also note that the Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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