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2019 (9) TMI 290

..... d 01/03/2002, available to all goods specified in entry no. 45 of List 17 - Revenue submits that the entry no. 45 of list 17 of Sno. 228 of notification no. 21/2002-Cus is unambiguous, according to which, only those goods are exempted which are used for setting up of “Crude Petroleum Refinery”. It is beyond doubt that catalyst which is used for production of final products is not used for setting up of refinery. HELD THAT:- It is a case of the appellant that the goods is used as consumable for running, repair or maintenance of the goods specified in list - We are of the view that the use of goods for running, repair or maintenance of the goods specified in the list denotes that the same should be used in the setting up for crude .....

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..... the exemption notification is not applicable. 2. Shri Vipin Jain, Ld. Counsel appearing on behalf of the appellant, submits that during the relevant period its production capacity has enhanced from 10MMTPA to 16MMTPA and thereafter 220MMTPA. He submits that as law laid down by this Tribunal in the case of MRPL vs CC 2005 (187) ELT 466 (Tribunal) the benefit of Sno. 228 of notification 21/2000-Cus would be available even during the phase where additional units were being installed in an existing refinery. The ration laid down in the said judgment applies in all fours to the facts of the present case, as imports in the present case have been made while their refinery was installing units so as to increase its capacity from 10MMTPA to 16MMTPA .....

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..... sue came to rest and now it is no more res integra. Further on the above, he submits that the catalysts namely Petromax-HD , imported by the appellant was required for use in its crude oil refinery and is covered by Sno. 45 of List 17 of notification 21/02-Cus dated 01.03.2002 as the imported catalyst is consumable. He also placed reliance on the decision of this Tribunal in the case of Lanco Industries ltd. vs Central Excise, Tirupathi 2010 (253) E.L.T 70 (Tri.- Bang.). 3. Shri K.J. Kinariwala, Ld. Asst. Commr. (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He further submits that the entry no. 45 of list 17 of Sno. 228 of notification no. 21/2002-Cus is unambiguous, according to which, only those g .....

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..... ed for setting up petroleum refinery. (2) The goods should be used for running, repair and maintenance of plant. The goods imported is Petromax-HD which is a catalyst and the same is used in the manufacture of final product during the production process. Therefore, it is clear that the said good is not used for setting up of oil refinery. Ld. Counsel had heavily relied upon the case of Reliance Industries v/s CCE(supra). On going through the said judgment, we find that the case involved in the same case is mobile crawler cranes. From the nature of this goods, it is absolutely clear that mobile crawler cranes is used for carrying out Fluidized Catalytic Cracking Unit (FCC)in their refinery. However, in the said judgment, it was held that eve .....

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