TaxTMI 
TaxTMI 
2014 (8) TMI 778
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....een filed on a common issue and are being taken up for disposal by a common order:- S/No. Appeal No. Name of Appellant OIA/OIO No. (i) E/1061/2010 M/s. Shridhar Engineering OIO No. 59-60/DEM/2009 dt. 30.03.2010 (ii) E/1062/2010 M/s. Shridhar Engineering -do- (iii) E/1154/2010 M/s. Sun Textile Engineers OIO No. 67DEM/2009 dt. 30.03.2010 (iv) E/656/2011 CCE & S.T., Surat vs. Bhagyarekha Engineers Pvt. Limited OIA No. RKA-65-73-SRT-I-2011 dt.25.02.2011 (v) E/657/2011 CCE & S.T., Surat vs. Shri Amir Kumar J. Naik -do- (vi) ....
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....sultant) appeared on behalf of appellant M/s. Shridhar Engineering. Shri H.D. Dave (Advocate) and Shri Dhaval K. Shah (Advocate) appeared for other respondents. Shri S.K. Mall (AR) appeared on behalf of the Revenue. 4. Shri Uday Joshi (Advocate) argued that their client is manufacturing Relax Drum Machine which is also called 'Rotary Washer Machine' and this machine is used for relaxation of polyester fabrics which is covered by serial No. 193, list-6 (5) of the exemption Notification No. 6/2002-Central Excise or Notification No. 6/2006-CE. It was his case that relevant serial number in both these notifications exempt Relax Drum/ Conveyer drying machine as these headings represent two categories of machines i.e. Relax Drum Machine and Co....
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....strongly argued that complete description of the machine Relax Drum Machine manufactured by this client was specifically mentioned in the form ER-1 and description was also clearly mentioned in the invoices issued by M/s. Taxfab Engineers (I) Pvt. Limited. Other advocates also adopted the same arguments with respect to other respondents. 6. Shri S.K. Mall, (AR) appearing on behalf of the Revenue argued that the relevant entry given under Notification No. 6/2002-CE dated 01.3.2002 and Notification No. 6/2006-CE dated 01.3.2006 only cover six types of Drying machine specified in these notifications against the relevant entries. It was his case that machines involved in the present appeals represent only a category of a Washing Machine in t....
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....p; (5) Relax Drum/ Conveyer Drying Machine (i) Drying Range (ii) Float Dryer (iii) Loop Dryer (iv) Drum Dryer (v) Jet Dryer (vi) Rapid Dryer. 7.1 It is the case of the Revenue that the above description of only drying machines only of the six drying machines specified in the description. On the other hand manufacturers are of the opinion that the relevant entries in the exemption notifications cover two types of machines i.e. Relax Drum Machine/ Relax Drum Washer and Conveyer Drying Machines of the specified categories. The relevant description 'Relax drum/ Conveyer Drying machine' given in the relevant entries of exemption notification could be read as follows:- (i) Re....
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....the Textile expert, it was opined that no machine by the name 'Relax Drum Dryer' has came to their knowledge as per the available literature on the subject. In view of the above when a during machine 'Drum Dryer' exists which does the work of relaxation, the opinion given by MMTRA that Relax Drum Dryer does not exist, on the face of it, appears fallacious. Further, all the machines specified in each of the heading of List 6 or List 2 respectively of Notification No. 6/2002-CE and 6/2006-CE convey only those machine which carried out a specific activity. Accordingly, Sr. No. 6(5) and 2(5) of the relevant exemption notifications has to be considered to be applicable only to the categories of drying machines. As the machine manufactured by the....