9911796707
TMI Blog1998 (11) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... 666.20 and a penalty of Rs. 5,000 imposed on them by the Commissioner of Central Excise (Appeals), Allahabad by order dated 19-5-98. 2. Shri Y.P. Singh, ld. Counsel appearing for the appellants submits that two issues are involved in the main appeal, namely, clubbing of the clearances of electricity poles manufactured by the appellants in their various units and their claim for Modvat credit on cement. Their claim for Modvat credit on cement which is an input for the manufacture of PCC Poles was denied to them on the ground that the gate passes obtained by them were photo copies. As regards clubbing, the Collector (Appeals) had held that the benefit of Notification No. 1/93 cannot be allowed to the appellants since the appellants cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Modvat credit cannot be denied on the ground of mere technicalties like the one referred to above. Ld. SDR Shri D.S. Negi defending the impugned order submitted that the Collector had gone by the findings of the Allahabad High Court in W.P. No. 100/84 in which the Hon'ble High Court had held that the U.P.S.E.B. was not 'State' for purposes of Article 12 of the Constitution. In this connection, ld. SDR also referred to the Tribunal decision in Tamilnadu Paints and Allied Products v. CCE, 1993 (49) ECR 453 in which it was held that where the unit do not belong to the State Government the clearances by the two units have to be clubbed for the purposes of Notification No. 175/86. 3. We have considered the submissions and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation owned or controlled by the State Government. It is not in dispute that the present appellants M/s. Electricity Poles Mfg., a Civil Sub-Division of U.P.S.E.B. is not a factory belonging to or maintained by a Government. 5. In the above view of the matter we hold that the interpretation given by the Commissioner (Appeals) in the impugned order for clubbing the clearance of M/s. Electricity Pole Mfg. cannot sustain. Accordingly, we hold that the appellants will be eligible for being treated separately for purposes of computing clearances in terms of Notification No. 1/93. Since we hold that the clearances of all the factories of the appellants cannot be clubbed together, the question of allowing or not allowing Modvat credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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