TaxTMI 
TaxTMI 
TaxTMI 
2015 (8) TMI 341
X X X X Extracts X X X X
X X X X Extracts X X X X
....e of the excisable goods namely Billets and M.S. TMT Bars falling under Chapter 72 of Central Excise Tariff Act, 1985. The Respondents was operating in the Kutch District in the state of Gujarat and availing the benefit of area based exemption under Notification No.39/2001-CE, dt.31.07.2001, as amended. They filed refund claims of the amount which had been paid towards Basic Excise Duty from PLA in terms of Notification No.39/2001-CE, dt.31.07.2001. The Adjudicating Authority sanctioned the refund claim in terms of Notification No.39/2001-CE as amended. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the Revenue. Hence, the Revenue filed these appeals bef....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ub-headings. In support of his contention, he submitted the Notes on difference between Billet and Ingot from WIKIPEDIA. The Hon'ble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Mahavir Aluminum Ltd - 2007 (212) ELT 3 (SC) held that Ingots and Billets are two different commercial commodities. Merely because in earlier cases, the Revenue allowed the refund claim, there is no bar of filing of the appeal against the subsequent period. It is also submitted that there is no res judicata in the tax matter relied upon the decision of the Hon'ble Supreme Court in the case of C.K. Gangadharan Vs Commissioner of Income Tax Cochin - 2010 (228) ELT 497 (SC) and Commissioner of Central Excise Chandigarh Vs Doaba Steel Rolling M....
X X X X Extracts X X X X
X X X X Extracts X X X X
....md). He also submits that on earlier occasion, Revenue allowed the refund on the same notification and therefore, they cannot change their stand in the present case. He relied upon the decision of the Tribunal in the case of Commissioner of Central Excise Hyderabad Vs Priyanka Refineries Ltd - 2010 (249) ELT 70 (Tri-Bang). 6. After hearing both the sides and on perusal of the records, we find that the Notification No.39/2001-CE (supra) as amended exempted the goods specified in the First Schedule to the Central Excise Tariff Act, 1985 other than the goods specified in the Annexure appended therein, cleared from a unit located in Kutchh District in Gujarat from payment of duty of Excise or the Additional Duty of Excise, as the case may be l....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erent products i.e. cast iron articles and pig iron articles. The commercial production of cast iron was done prior to 31.12.2005. But, the entire plant and machinery for production/manufacturing of Pig iron was not commissioned and installed prior to 31.12.2005. Hon'ble Court held that the petitioner is not eligible to the benefit of exemption Notification No.39/2001-CE (supra) as amended in respect of manufacturing of Pig iron. The relevant portions of the said decision are reproduced below:- "10. Considering the aforesaid decision and even the? original Scheme contained in Notification No. 39/2001, dated 31-7-2001, and the purpose and object of granting the benefit to the industries to be established in the Kutch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onsider the case of the petitioner for grant of the benefit under the Notification No. 39/2001 with respect to the production / manufacture of cast iron articles, considering the observations made herein above and the decision of this Court in the case of "M/s. Plastene India Ltd." (Supra)." 8. In the present case, the Respondents set up the machinery for manufacturing of the Ingots. According to the Revenue, the Respondents installed the Concast Machines for manufacturing of Billets after 31.12.2005. The learned Advocate submits that the machineries installed prior to 31.12.2005 were capable to manufacture Billets and Ingots. The installation of Concast Machine is mainly for the purpose of enhancement of the production capacity. He relied....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o a mould. The resulting ingot a semi-finished product - is typically then hot rolled or forted. A Semi-finished long product of upto 150 mm square cross-section with round corners. Billets can be continuously cast or hot rolled from either ingots or larger Concast billets and blooms. On perusal of the Chartered Engineers certificate, we find that the liquid metal is moulded manually to make Ingots. But in the case of production of Billets, liquid metal is moulded through caster. The Respondents in their Cross Objection No.E/Cross/82/2011 stated that the Billets are being manufactured with the help of automatic moulding machine i.e. Concast Machine. So, it is clearly evident from the records that the Concast Machine was installed for....