2010 (8) TMI 933

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re availing the benefit of Kutchch based Notification No. 39/2001-CE dated 31.7.2001.  In terms of the said notification, a new unit sat up in Kutchch district of Gujarat on or after 31.07.2001 and commencing commercial production before 31.12.2005, is entitled to the benefit of the said notification, subject to fulfillment of conditions enumerated therein.  As per the said notification, the manufacturer is required to discharge his duty liability by utilizing entire cenvat credit available to him on the last date of the month and the balance amount of duty is required to be paid in cash through PLA.  Duty paid in cash through PLA is liable to be refunded to the manufacturer on an application made by him to the Jurisdictional....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssioner (Appeals) is impugned before us. 4.  Learned advocate appearing for the appellants fairly agrees that the commercial production for coated MS pipes was commenced after 31.12.2005 but submits that the coating of the pipes is nothing but a continuation of manufacture of MS pipes and as such, it should be considered as if the commercial production was commenced before 31.12.2005, even for the MS coated pipes.  Learned advocate has also advanced another pleas on merits before us.  However, during the course of arguments, it transpires that after the rejection of the refund claim by the lower authorities of the duty paid on PE Coated Pipes, the appellant demarcated/ separated the PE Coating unit from the bare pipes manu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at coating pipe division and bare pipe unit have been bifurcated and they are in two separate factory premises as verified by Range Supdtt. In fact, the general principles in Central Excise law is that there should be a registration for each factory and exceptions are covered by Boards instructions where the Board has specified the circumstances under which single registration can be granted to a number of premises. Instructions of Board and the fact that the two factories have been separated clearly shows that the Revenue has no case whatsoever. In view of the above development, it becomes clear that the bare pipes manufacturing unit as also the PE Coating unit have been treated by the assessee himself as also by the department as two ....