9911796707
TMI Blog2019 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... rict Sirmour, Himachal Pradesh. Vide order dt.1.10.2008 passed by the Hon'ble Delhi High Court, the appellant merged with Neelkanth Ispat Udyog Pvt.Ltd. and Shree Ganpati Concast India Ltd. with effect from 9.12.2009. After merger, new entity was as J.B. Rolling Mills Limited., which continued to manufacture their products at the 3 respective units. The units were renamed in the records of District Centre (DIC) as under:- S. No. Name & Address of the Unit Khasra No. Name after Amalgamation 1 M/s. Shri Ganpati Concast (India) Ltd., Plot No.4, Phase-I, Industrial Ara, Johron, Kala Amb Plot No.4, Phase-I M/s. J.B. Rolling Mills Ltd.(Unit-I) 2 M/s.J.B.Rolling Mills Pvt. Ltd. Village -Johron, Trilokpur Road, Kala Amb, Tehsil Nahan, District Sirmour 11,13, 279/14,281/14, 282/15,283/15 M/s.J.B.Rolling Mills Ltd.(Unit-II) 3 Neelkanth Ispat Udyog Pvt.Ltd., Village Johron, Kala Amb 276/10, 284/15, 306/130/7 M/s.J.B.Rolling Mills Ltd.(Unit-III) 3. The appellant on 31.12.2009 intimated to the department that they are establishing a new unit i.e. Unit IV where the appellant has proposed to undertake manufacture of M.S. Girder of iron and steel on a piece of land Khasra No.278/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, there is no dispute regarding eligibility of the goods being cleared by the girder unit. The sole ground on which the benefit of exemption has been denied to the said unit is that the said unit does not independently qualify as an eligible unit for the purpose of notification and is part of already existing unit. A unit is independent and isolable from the other if it can function on its own without independently without depending on the other, it is an independent unit. To support his contention, he relied on the chartered engineer's report dt.12.2.2010 which certifies that girder unit is separate/independent/isolable unit from other rolling mill units and it can work independently if other units are closed down. During the course of investigation, the department did not make any efforts to examine whether girder unit can function independently without being dependent on the other rolling mills. Therefore, in the absence of any such study by the department, the report of chartered engineer is to be accepted and girder unit is to be treated separate independent unit eligible for exemption for a period 10 years and entitled for exemption upto 20.3.2020. He further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be undertaken in the existing unit-II itself and not by any new unit as claimed by the Noticee. 4.9 It is contended by the Noticee that the Girder Unit was a new and separate unit. I also note that Sh.Sanjay Jain, Director, in his statement dated 18.08.2015 had inter-alia, stated that EMII issued by DIC was cancelled on 14.09.2010 by the authorities and also produced a letter dated 19.05.2014 from the SWCA in this regard. I find that on specific enquiry made by the department, the Commissioner of Industries, Udyog Bhawan, Shimla, vide letter Ind.Dev.F(34)Regn.(L&M)-693/2005 dated 14.09.2015, supra, intimated that EM-II issued in favour of the Noticee unit was never cancelled. Thus, the information stated by Sh. Sanjay Jain is not substantiated and proved to be incorrect. I further note that in the above said letter, it has also been intimated that there are only three units set up by Noticee. I find that as per names supplied by the Industries department, there is no unit in the name of and style of Girder Unit. It is further clarified in the said letter that "M/s.J.B. Rolling Mills Ltd. applied for addition of machinery (Girder Mill) vide letter dated Nil received in DIC of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Schedule appended hereto, other than the goods specified in the Annexure appended hereto, and cleared from a unit located in the Industrial Growth Centre of Industrial Development Centre or Export Promotion Industrial Part or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area as the case may be, specified in [Annexure-II and Annexure-III] appended hereto, from the whole of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts: Provided that the exemption contained in this notification shall apply subject to the following conditions, namely:- (i) The manufacturer who intends to avail of the exemption under this notification shall exercise his option in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
