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TMI Blog1994 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... X of the Central Excise Rules, 1944. They brought a heavy duty ammonia compressor under concessional rate of Central Excise duty vide exemption Notification No. 93/76-C.E., dated 16-3-1976. The said compressor was installed in their milk chilling centre. The Assistant Collector, Central Excise, Pathankot held that for the purpose of Central Excise duty concession, `factory means where the manufacturing process is carried on and the area where exciseable goods are stored and that it meant only the premises where the excisable goods are stored and the premises which have been licenced under Central Excise Rules for the manufacture and storage of such goods only. He confirmed the demand of Rs. 6648.60 against the respondent. The Collector, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry at Verka. For this storage chilling centre they had obtained the heavy duty ammonia compressor under concessional rate of Central Excise duty in terms of exemption Notification No. 93/76-C.E., dated 16-3-1976. Notification No. 93/76-C.E., dated 16-3-1976 is summarised below :- The Central Government has exempted parts of refrigeration and air-conditioning appliances and machinery intended to be used for the purposes specified hereinafter in this notification, and falling under sub-item (3) of Item No. 29A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), read with the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 80/62-Central Excises, dated the 24th April, 1962 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case may be, in such establishment specified in the Schedule hereto annexed, and, in default, to pay the part of the duty which is exempt under this notification; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed. Schedule 1.Computer rooms. 2.Research and test laboratories. 3.Animal houses. 4.Telephone exchanges. 5.Broadcasting studios. 6.Trawlers. 7.Dams. 8.Mines and tunnels. 9.Thermal and hydel power stations. 10.Technical buildings of Military Engineering Services. 11.Any hospital run by the Central Government, a State Government, a local authority or a Public Charitable institution. 12.Any factory. Explanation :- For the purpose of this notification, factory me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the expression `excisable goods . It is also seen that while under Section 2(e) of the Act which defines `factory , there is no reference to the place of storage, explanation under Notification No. 93/76-C.E., dated 16-3-1976 specifically refers to the premises/precincts where the goods are stored. Of course, storage has to be in relation with the manufacture of the goods. There is, however, no stipulation that the premises including the precincts where the goods are manufactured, and the premises including the precincts where the goods are stored, should be adjacent to each other. The storage has to be in relation to the manufacture of the goods but there is no stipulation that the storage has to be only of the manufactured goods, an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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