2017 (3) TMI 1081

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsidered as part of factory as defined under Section 2 (e) of Central Excise Act. 2 (a).   The brief facts of the case are that appellant is having separate license for their Customs Bonded Warehouse, which is located within the same premises where the factory of the appellant is located, for storage of non-duty paid material under Section 58 of the Customs Act, 1962. (b)   The appellants are manufacturing "Nitrogen Gas" in their factory premises for which they have Central Excise Registration and use the same in their Customs Bonded Warehouse for the purpose of unloading of tankers of non-duty paid imported raw material as well as for flushing out of the stored imported raw material, i.e. "Acrylonitrile Monomer" (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C.No. VI (17)/350/Adj./Pashupati/Hid./10/5007 dated 14/10/10 Nov, 2009 to Aug, 2010 Rs. 15,851/- 6 E/3885/2012 225-CE/MRT-II/2012dated 29.10.12 166 (48/11) AC/HLD/2012 dated 21.08.2012 C.No. VI (17)/221/Adj./Pashupati/HLD/2011/2153 dated 13/07/11   Sept, 2010 to May, 2011 Rs. 18,057/- 3 (a)   Appellant submits that the Nitrogen gas manufactured and captively consumed in the manufacture of final products is exempt vide SI No. 19 of Notification No.3/2005-CE dated 24.02.2005. 3 (b)   The warehousing license granted to Appellant itself states that warehouse is situated within the factory premises of appellant (Pasupati Acrylon Ltd.). Further, the license stipulates that it has be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue that a Warehouse inside factory premises cannot be equated with factory, as defined under Section 2(e) of Central Excise Act. The Warehousing license issued under Section 58 of the Customs Act is for the storage/deposit of imported goods without payment of duty. Whereas, the licence issued under Central Excise Act for the factory premises including the precincts thereof, for carrying out the manufacturing activity of excisable goods. The contention of the assessee is that the licensed Warehouse being an integral part of the factory premises, where the manufacturing activities take place, has to be treated as such and not otherwise, inasmuch as, the factory is defined under the Central Excise Act to mean any premises including the precin....