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of <h1>Tribunal grants separate treatment for electricity poles clearances under Notification No. 1/93</h1> <h3>ELECTRICITY POLE MFG. Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> The Appellate Tribunal CEGAT, New Delhi allowed the stay application and main appeal filed by a sub-division of the U.P. State Electricity Board, holding ... SSI Exemption - Value of clearances - Clubbing of Issues:1. Waiver of pre-deposit of duty demand and penalty.2. Clubbing of clearances of electricity poles and Modvat credit on cement.Analysis:1. The appellants, a sub-division of the U.P. State Electricity Board, sought waiver of pre-deposit of duty demand and penalty imposed by the Commissioner of Central Excise. The main issues in the appeal were the clubbing of clearances of electricity poles and the claim for Modvat credit on cement. The Commissioner (Appeals) had denied the benefit of Notification No. 1/93 to the appellants, citing a judgment of the Allahabad High Court. However, the appellants argued that they should be covered by Explanation VIII of the notification as a unit of the U.P.S.E.B. The Tribunal noted that clearances from a factory belonging to the Central or State Government cannot be clubbed for exemption eligibility. As the appellants were not a factory belonging to the Government, they should be treated separately for computing clearances under the notification.2. The Tribunal held that the interpretation by the Commissioner (Appeals) regarding clubbing clearances of the appellants was incorrect. Consequently, the appellants were eligible to be treated separately for computing clearances under Notification No. 1/93. This decision rendered the question of Modvat credit on the basis of gate passes moot. As the main issue in the appeal related to the interpretation of Explanation VIII to the notification, the Tribunal found no further issues for consideration on merits in the main appeal. Therefore, the stay application and the main appeal filed by the appellants were allowed, and both were disposed of accordingly.This detailed analysis of the judgment from the Appellate Tribunal CEGAT, New Delhi highlights the issues involved, the arguments presented by the parties, and the Tribunal's decision on the waiver of pre-deposit, clubbing of clearances, and Modvat credit, providing a comprehensive understanding of the legal aspects involved in the case.
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