9911796707
TMI Blog2005 (10) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-97 to the appellants have caused grave prejudice and denial of natural justice . 3. The appellant challenged this order of the Tribunal before the S.C. The S.C. passed the following order dated 10-1-2005, 2005 (183) E.L.T. A31 (S.C.). 4. By the impugned order the Tribunal has remitted the matter back for de novo adjudication. In our view, there was no necessity for the Tribunal to so remit. We, therefore, set aside the impugned order. The Tribunal must decide the matter on merits on the material available before it. The appeal is disposed off accordingly. In light of the various show cause notices issued, the following issues arise for consideration :- (i) Whether loading of three duty paid ingredients in BMD vehicles amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of both the plants were explained in detail. The appellant clearly stated the details of the activity carried out inside the support plant and it was explained that the final product emerged only inside the mining area of NCL when the BMD vehicle mixed different raw materials in required proportion to produce Bulk explosives. In view of the fact that the final product was manufactured inside the mining area of the coal field, the appellant claimed exemption under Notification No. 182/87 which exempted all goods manufactured in a workshop situated in the mine and also once intended for use in the mine. The CBEC after receiving the various representations directed the jurisdictional Commissioner, Raipur, to send a special team to verify th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in which they are presented; as being complementary one to another. 7. The ld. Counsel submitted that mere putting together three raw materials in different compartment of the BMD Vehicle does not amount to manufacture . The manufacture of their final product takes place only when the mobile van reach to the mine site of NCL where the raw materials were mixed together in required proportions to produce Bulk explosives. In this regard, the ld. Counsel relied on the decision of Kalinga Paints Chemicals Industries reported in 1989 (44) E.L.T. 548 (T). He also submitted that the Chapter note is for the purpose of classification and not for the purpose of manufacture . He relied in the appellant s own case reported in 2003 (155) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arguments submitted that in the first place the entire manufacturing process was known to the department. The Board after due consideration issued the clarification that the benefit of Notification 182/87 was available to the appellant. Further, there is no dispute that while the final product was manufactured, the mobile van was situated within the mining area of NCL. He further submitted that the issue of term workshop has also been decided by the Coordinate Bench in the appellants own case (supra). He further submitted that the said order has not been challenged by the Department before the Apex Court and has, therefore, attained finality. In the light of that the Board issued clarification and the fact that the Coordinate Bench also e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfy the term manufacture . Note 2 of Section VI of CETA cannot be made applicable. Further, the issue has already been settled by the Coordinate Bench in the Gulf Oil Corporation - 2005 (183) E.L.T. 40 (Tri.). As the present matter is identical in nature, we find no reason to take a different view. 12. So far as the 2nd issue is concerned, it is established beyond doubt that the Board did extend the benefit of exemption Notification 182/87 after examining the matter in detail. The Board in the letter dated 7-7-94 clearly indicated that BMD Vehicle is covered under Notification 182/87. This was in pursuance of a Circular No. 22/90-CX., dated 26-4-90 which gave a wider interpretation to the term workshop for the interpretation of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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