2000 (5) TMI 451

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....Kunhi Kannan, DR, for the Respondent. [Order per : V.K. Asthana, Member (T)]. - The short point in dispute in this appeal against Order-in-Original No. 4/99, dated 30-9-1999 is whether the DG set manufactured by the appellants for captive consumption came into existence as a fully manufactured excisable goods before 1-3-1994 or not. While appellants claim that the statutory testing of the DG....

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....re certified by the competent authority under that Act as fully operational and safe for this purpose. These testings were carried on from 1-3-1994 onwards and a certificate of passing the test has been given by the said authorities on 19-3-1994. Therefore, in view of the Tribunal decision in the case of Union Carbide Ltd. v. CCE as in 1994 (74) E.L.T. 381 (T) which had held that the term manufact....

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....However, no discussion has been made in the order impugned as to why the ratio of the said decision would not be applicable to the facts of this case. To that extent, the order impugned is a non- speaking order. He submits that in view of these two decisions cited, the date of manufacture and completion of manufacture of DG set should only be after all tests were satisfied and a certificate was is....

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.... was generated on 1-3-1994, therefore the manufacture was complete prior to that and the duty exemption would not be available to such deemed removal. 5. We have carefully considered these submissions and records of the case. On a perusal of the order impugned, we find that while ld. Original authority has recorded the decision of the Tribunal in the case of Union Carbide Ltd. (supra) cite....