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TMI Blog2009 (8) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... t plant and machinery is installed within the duty date, commercial production started and the value of the plant and machinery is as per the requirement of the Notification. The intention behind the Notification is to encourage investment and industrial growth in Kutchh area of Gujarat State and this development should take place within a particular date. Thus going by the intention behind the Notification read with clarification issued by the Board, we find that in this case, except for the fact that these two products produced were at a later date, all other conditions have been fulfilled. What is required to be considered is whether the products have been produced by using the same plant and machinery. We find that the appellants have f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is in appeal against the said order. 3. Learned SDR Shri S.K. Mall appearing on behalf of the Revenue submitted that the decision of Commissioner (Appeals) allowing the appeal of the respondents is not correct in view of the fact that they had manufactured only castables (mortar) before the cut-off date i.e. 31-12-2005. Mortar is only a mixture of calcined bauxite, cement, grog and clay etc. in different proportions. The manufacture of mortar requires only using the weight batcher and mixtures of the ingredients required were brought from out side and none was manufacture in the unit. Therefore, on the crucial date i.e. on 31-12-2005, in reality no commercial production can be said to have been started, in view of the fact that ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication because the plant and machinery used for manufacture has remained the 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. He submits that this case is clearly not covered by the clarification issued by the Board in view of the facts that the products under consideration are not down stream products and are new products and are produced by the same machinery. It is his submission that the products manufactured after 31-12-2005 are the ones which require the full plant and machinery installed by the respondents are for processing raw baux ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r better appreciation, the relevant portion of the notification is reproduced :- The explanation I II of the said Notification further clarifies the scope of the above conditions. The explanation-l (i) (ii) of the Notification is reproduced as under : Explanation I : For the purpose of this Notification, (i) a change in the name or in the nature of ownership or a change in location of an existing unit would not entitle anyone for treatment as a new industrial unit . (ii) The expression set up on or after the date of publication of this Notification in the Official Gazette but not later than the 31st day of December, 2005 shall mean that,- (a) any civil construction work on its factory premises and any installation of plan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the plant and machinery is as per the requirement of the Notification. The intention behind the Notification is to encourage investment and industrial growth in Kutchh area of Gujarat State and this development should take place within a particular date. Thus going by the intention behind the Notification read with clarification issued by the Board, we find that in this case, except for the fact that these two products produced were at a later date, all other conditions have been fulfilled. What is required to be considered is whether the products have been produced by using the same plant and machinery. We find that the appellants have fulfilled all the conditions of the Notification. Therefore, we do not find any merit in the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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