9911796707
TMI Blog2008 (8) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue and Sari J.C. Patel, learned Advocate appearing for the respondents. 2. The respondents are engaged in the manufacture of excisable goods falling under Chapters 72 and 79 of the Schedule to the Central Excise Tariff Act, 1985 in their industrial unit set up in Kutch District of Gujarat after 31-7-2001 and were availing the benefit of (Kutch) Area based exemption Notification No. 39/2001-C.E., dated 31-7-2001. In terms of the said Notification, the new unit set up in the Kutch District area of Gujarat on or after 31-7-2001 and commencing the commercial production before 31-12-2005 are entitled to the benefit of the said Notification. The manufacturer entitled to availing the benefit of the said Notification is first required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial production was commenced after 31-12-2005. Admittedly, the commercial production started on 5-9-05 as approved by the Committee and it is only that the C.R. sheets so manufactured were cleared either as Plain sheets or were subsequently corrugated depending upon the demand and customers requirement. Corrugation of CR/Galvanized sheets cannot be termed as new product line as the basic character of CR sheets does not undergo change after corrugation and the product remains the same. 4. A lot of arguments were advanced from both sides. There is no dispute that the conditions of Notification stand fulfilled by the assessee and the benefit of Notification No. 39/2001-C.E., dated 31-7-01 being extended to the respondents in respect of ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts a unit may commence . he production of different products simply by changing the mould and dies in that case the unit would he eligible for the benefit of Notification because the plant and machinery used for manufacture has remained he same. In this connection, it is further clarified that for the purpose of computing the original value of plant and machinery, the value of plant and machinery installed on the date of commencement of commercial production only shall be considered. 5. As is seen from the above clarification, even if we consider the corrugated sheet as a new product, the same stands manufactured by the respondents by using the plant and machinery which were already installed in their factory upto the cut-off date and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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