2009 (4) TMI 267

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....nt. Shri V. Sridharan, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellants - M/s. PSL Ltd. Varsana Unit-II, Taluka: Anjar, Dist: Kutch are engaged in manufacture of bare pipes and polyethylene coating thereon and are availing the benefit envisaged under Notification No. 39/2001-C.E., dt. 31-7-01. The appellants have been filing refund claims under notification till N....

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....I" unit and to allow new registration to the coating unit. 3. The request for new registration of the coating plant was rejected by the original adjudicating authority who advised that for making any change in the registered premises, they should approach the committee constituted under Notification No. 39/2001-C.E., dt. 31-7-01. On an appeal filed by the appellant, the Commissioner (Appeals) s....

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....to overcome this circular. Further, he also submits that the area based exemption requires the manufacturer to produce a certificate from the empowered committee and the certificate given by the committee is premises specific and therefore any change in the premises specified, approval of the committee would be required. Shri V. Sridharan, learned advocate, on the other hand, submits that the comm....

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....nder the area based exemption notification No. 39/2001. Once Plant and Machinery is not covered by the notification, the question of getting approval of the Committee does not arise. What is required to be examined is whether Plant and Machinery are located in separate premises or they have been segregated properly. The Commissioner has observed that coating pipe division and bare pipe unit have b....