2014 (9) TMI 1090

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.... the Appellant. Shri Challa Gunaranjan, Advocate, for the Respondent. JUDGMENT [Judgment per : L. Narsimha Reddy, J.]. - This reference is made at the instance of the Department under Section 35H(1) of the Central Excise Act, as it stood in the year 2003, with a request to direct the Customs, Excise & Gold (Control) Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the Tribunal....

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....the finished product. The respondent availed the Cenvat credit on the explosives to the extent of 17,396/- for the period from April, 2000 to June, 2000. 3. Alleging that the explosives were used outside the factory premises, and the same is not covered under Rule 57AA(d) of the Central Excise Rules, 1944, a show cause notice was issued on 17-10-2000. The respondent replied that the explos....

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....s contention. In a given case, the factory may be compact and in a defined premises. However, if the manufacturing process is a complex one and involves usage of quite large amount of raw material and various processes, it is difficult to treat any particular area as the factory premises. Though the actual processing may take place in an area of few thousand square feet, the processing of raw mate....