2017 (4) TMI 797

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.... the  Appellant-Revenue Present Shri  Anand Nainawati, Advocate for the respondent  ORDER Per Dr. D.M. Misra: Heard both sides. This appeal is filed by the Revenue against the Order-in-Appeal No.RKA/455/SRT-I/08 dated 18.6.08 passed by the Commissioner of Central Excise & Customs (Appeals), Surat I. 2  Briefly stated the facts of the case are that Respondents are....

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....s in appeal before this forum. 3.  Ld. A.R. for Revenue reiterating the grounds of appeal  submitted that since the Respondent beside manufacturing of CNG, also produced  crude oil and natural gas, through Production Sharing Contract valued more than Rs. 3 crores, as shown in the balance sheet for the year 2003-04, hence the SSI exemption under  Notification No.8/2003-C.E. d....

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....ence the total value received against the said contract, shown as the value of crude oil, in their balance sheet, is not as a result of manufacturing activity undertaken by the Respondent,hence its value cannot be considered for allowing the SSI benefit under Notification No.08/2003. 5.   Heard both sides and perused the record. We find that the  benefit of exemption Notification....

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....extending the benefit of Notification No.8/2003-C.E. dated 1.3.03, as amended to the appellant for their manufactured goods  for the period April 2004 to December 2004. Besides, we also agree with the findings of the ld. Commissioner (Appeals) that even if after the amendment to Section 2(d) of CEA, 1944 the definition of excisable goods also, it is necessary for excisable goods to be chargea....