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TMI Blog1987 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... to 18-6-1980 without payment of duty under Notification No. 118/75, dated 30-4-1975 for production of Alcohol in the latter unit. Notification No. 118/75, dated 30-4-1975 reads as follows :- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), No. 58/75-C.E., dated the 1st March, 1975, the Central Government hereby exempts goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), manufactured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has held that the Daurala unit of M/s. Delhi Cloth and General Mills Co. Ltd., is a factory under Section 2(e) of the Central Excises and Salt Act, 1944 because Fusel Oil is also manufactured therein. He did not accept the contention that Daurala Unit was riot a factory as Fusel Oil was a bye-product produced in the course of manufacture of Alcohol in the said unit. He has held that no distinction between the main product and bye-product can be made. The Collector (Appeals) allowed the benefit of Exemption Notification to the respondents herein on merits and he did not give any findings on the question of time-bar raised by the respondents before him. Arguing for the appellant Smt. Dolly Saxena, SDR has stated that for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in which Alcohol is manufactured is a factory within the definition of Section 2(e) of the Central Excises and Salt Act, 194 4. Section 2(e) of the Act reads as follows :- Factory means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on. The above definition does not exclude a by-product from the category of excisable goods. If an excisable by-product is manufactured in any premises the same should also fall within the term Factory as per this definition. Therefore, as Fusel Oil, which, admittedly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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