2006 (10) TMI 282

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals), Guntur. 2. The issue involved in the above appeals relates to denial of exemption Notification No. 6/2002-CE, dated 1-3-2002 in respect of goods viz. Refrigeration Compressors/Gas Compressors, procured by the appellants for the preservation, storage or transport of agricultural produce. 3. Shri K.S. Ravi Shankar along with Shri Dakshina Murthy, learned Advocates appeared for Haripriya Marine Food Exports and Shri R. Venkateshwara Rao, learned Advocate appeared for M/s. Jaya Satya Marine Exports Pvt Ltd. Shri K. Sambi Reddi, learned JDR appeared for the Revenue. 4. The learned Advocates urged the following points :- (i)      The relevant entry in Notification No. 6/2002, dated 1-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rigerated vehicle mentioned in the entry and not for the other goods. When such an interpretation is given, there is no justification to deny the benefit to the goods procured by the appellants on the ground that they were only processing the marine produce and not agricultural produce. (v) The learned Advocates relied on the following case laws :- (a)      CCE, Navi Mumbai v. Amar Bitumen & Allied Products Pvt Ltd. - 2006 (202) E.L.T. 213 (S.C.) (b)      C.C.E. & C. v. Tikatar Industries [2006 (202) E.L.T. 215 (S.C.)]. (c)      Indian Oil Corporation Ltd. v. C.C.E., Baroda [2006 (202) E.L.T. 37 (S.C.)]. (d)     Kuntesh Gupta v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for processing of shrimps and prawns. The said show cause notice was issued to  restrict the processing activity only to agricultural produce and not to shrimps and prawns. I have gone through the wordings of Notification wherein I find that goods under CT-2 certificate reference in terms of Central Excise Notification No. 19/99, dated 1-4-99 is not only entitle for the purpose of installation of cold storage or cold room but also to extend the same purpose in the case of refrigerated vehicle. If the said goods are used for refrigerated vehicle, the said notification stipulated condition that the transported processed goods must be of agricultural produce. As the assessee requires specified goods as per the Notification No. 19/99 is o....