2014 (6) TMI 61

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....agar (M.P.). The appellant filed an application dated 19.3.2008 to amend their approved ground plan of Central Excise registration to include the pipeline laid down from Wadinar (Gujarat) state to the refinery at Bina (M.P.). As per the appellant, the pipelines laid down on various parts of the land and areas in India/used for the ground pipelines were forming of integral part of premises of the refineries. 2. In terms of the remand order of Commissioner (Appeals), the appellants were issued a Show Cause Notice proposing a rejection of the said request on the ground that the various locations of the pipeline are outside the jurisdiction of Central Excise Division, Sagar; that in terms of Rule 9 of Central Excise Rules, 2002, permission a....

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..... Countering the arguments, ld. Jt. CDR appearing for the Revenue has strongly contested the said prayer of the appellant and by drawing my attention to the definition of factory as appearing in Section 2(e) submits that the premises which are used for manufacture of the goods or connected with the production can be held to be a factory premises and as per the definition of 'manufacturing' appearing in Section 2(f) of the Central Excise Act, the processes incidental or ancillary to the completion of the manufactured products are inclusive. The transportation of the raw material from the port area to the appellant's refinery by no stretch of imagination can be held to be ancillary to the completion of the manufacturing process. Reliance stan....