TMI Blog2019 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... erification report submitted by the Superintendent, Kala Amb, Central Excise. As the adjudicating authority misinterpreted the certificate issued by the DIC office, District Sirmour, therefore, the whole of the finding of the adjudicating authority has gone wrong, in that circumstance, the impugned order deserves no merit. It has also been held in various decisions of this Tribunal that although there is one factory which could have different unit of the different unit and to be treated as separate unit - Therefore, the girder unit is a separate and independent unit which is capable of manufacturing the MS girder of their own shall be treated new industrial unit which is eligible for exemption under N/N. 50/03-CE dt.10.6.2003 which started their production from 20.03.2010. Therefore, the same is eligible for benefit of exemption notification for clearance of their goods without payment of duty till 19.03.2020. The appellant is entitled to area based exemption under N/N. 50/03-CE dt.10.6.2003 for their girder unit i.e. unit-II till 19.03.2020 - Appeal allowed - decided in favor of appellant. - Appeal No. E/61313/2018 - FINAL ORDER NO. 60254/2019 - Dated:- 22-2-2019 - Mr. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and steel on a piece of land Khasra No.278/12/2 measuring 5- 1 bighas purchased by the appellant on 31.1.2008. It was also intimated the department that it proposed to commence commercial production at girder unit from March, 2010. Thereafter the appellant installed plant and machinery and commenced commercial production of MS girders from 20.3.2010. In the year 2014, the appellant informed the department by way of its letter dt.28.8.2014 that they have stopped manufacturing MS girders from the new girder unit but continued to avail benefit under the notification even after 30.4.2014. Further, the appellant intimated on 29.10.2014 the department that they propose to manufacture MS angles, channel in girder unit. On filing the above documents, the Revenue alleged that the appellant had not filed the statutory quarterly returns with the department till quarter ending 31.3.3012 and it was only from 1.7.2013 till quarter ending 31.12.2014 that the appellant started filing a consolidated return for unit-I, Unit-II and unit-III as well as the new unit i.e. girder unit. Therefore, it was alleged that the appellant did not itself consider the girder unit as a separate unit but merely an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led for exemption upto 20.3.2020. He further submits that the following conditions specified in the said notification are required to satisfied:- (a) the unit should be a new industrial unit (b) the industrial unit should be set up in the mentioned areas (c) the industrial unit must be undertaking commercial production (d) the commercial production should have started prior to 31.3.2010. 5. He further submits that the adjudicating authority misunderstood to say that it is expansion of existing unit. He further submits that girder unit is a new unit in terms of Notification No.50/03-CE dt.10.6.2003. He also relied on the decision of this Tribunal in the case of Luminous Power Technologies Pvt.Ltd. vs. CCE ST, Chandigarh-2018-TIOL-1892- CESTAT-CHD. He also placed reliance on the letter Dy.No.R- 106/DS (CX.1)/06 d.21.3.3006 wherein CBEC has itself clarified to the said effect. He further submits that the benefit of exemption notification cannot be denied for procedural non compliance. 6. In alternate, he submits that the appellant is entitled for credit on input and input service and capital goods. He submits that the duty is required to be recalculated. 7. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or addition of machinery (Girder Mill) vide letter dated Nil received in DIC office on 30.03.2010. The addition of this machinery was made in Commencement of Production Certificate issued vide DIC office letter No.Ind/SWCA/KACOP/J.B.R/2005-647 dated 14.09.2010 in favour of M/s.J.B. Rolling Mills Ltd. name change to M/s.J.B.Rolling Mills Ltd. Unit-II. However, the date of production of the unit remained unchanged i.e. 30.0.8.2004. As per record of DIC office no separate COP/EM-II has been issued for separate/new Girder Unit on Khasra No.287/12/2 Trilokpur Road Kala Amb. The above clarification issued by the Department of Industries establish that girder Mill was not a new unit and was in fact an addition to the existing unit-II whose date of production remained unchanged from 30.0.8.2004. As per DIC records, no separate commencement of production certificate or EM-II has been issued in respect of Girder Unit. I find that clarification issued by the Industries department proves that Girder Unit was just an addition to the existing Unit-II and not a new unit and lend credence to the allegation made in the show cause notice. 8. Heard the parties and considered the submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in writing before effecting the first clearance and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; (ii)The manufacturer shall, while exercising the option under condition (i), inform in writing to the jurisdictional Deputy Commissioner of Central Excise or Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise giving the following particulars, namely:- (a) name and address of the manufacturer; (b) location/locations of factory/factories; (c) description of inputs used in manufacture of specified goods; (d) description of the specified goods produced; (e) date on which option under this notification has been exercised; (iii) The manufacturer may, for the current financial year, submit his option in writing on or before the 30th day of November, 2003.] 2. The exemption contained in this notification shall apply only to the following kinds of units, namely:- (a) new industrial units which h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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