9911796707
TMI Blog2015 (4) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... e units with separate registrations, the entire raw material is being converted into final dutiable product in continuous, inter connected and integrated process conforming to the definition of a single factory under Section 2 (f) of the Central Excise Act. - Following decision of The Commissioner of Central Excise and Service Tax, Bangalore Versus M/s. Biocon Ltd. [2014 (9) TMI 716 - KARNATAKA HIGH COURT] - Decided against Revenue. - CEA No. 100009/2014 - - - Dated:- 4-3-2015 - B. S. Patil And P. S. Dinesh Kumar,JJ. For the Appellant : Sri S C Bheema Raddi, Adv For the Respondent : None JUDGMENT Revenue being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Branch, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a portion thereof was used by M/s.Kalyani Steels Limited to manufacture certain items. Such diversion of oxygen and nitrogen by the respondent, in the opinion of the appellant was in violation of the Act. 3. During the course of search operations, statements of Executives of the Companies viz., Sri C.G.Patankar, the Executive Director, Corporate Office of M/s.Kalyani Steels Limited, Sri S.B.Jhaveri, Vice-President (Finance) Corporate Office, M/s.Mukund Limited, Sri V.N.Hegde, Manager (Finance) of M/s.Hospet Steels Limited, incharge of Excise M/s.Mukund Limited, Ginigera, Sri L.Bhaskar, Deputy General Manager of M/s.Hospet Steels Limited, incharge of excise of M/s.Kalyani Steels Limited, Ginigera and Sri R.Sampathkumar, Chief Executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal under Section 35G of the Central Excise Act, 1944 contending that the issue involves a question of law for determination by this Court. 6. We have heard Sri Bheema Raddi, learned counsel appearing for the revenue and Sri Sangram S.Kulkarni, learned counsel appearing for the respondent. 7. Facts in this case are in a very narrow compass and not in dispute. M/s.Praxair India Limited was supplying oxygen and nitrogen in the pipelines to the respondent and the respondent was availing CENVAT credit on the duty paid in the invoices. The allegation of the revenue is that a portion of gases was being diverted to M/s.Kalyani Steels Limited who were using the same to manufacture the products in their company. Therefore, there was violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is necessary to note the salient points of the agreement which are as follows: a) respondent manufactures alloy and non-alloy steel billets and blooms; b) Kalyani Steels Limited manufacture pig iron (solid) and pig iron (hot metal) which is an intermediary product and in turn this intermediary product is also used by respondent for production of final product in terms of the Strategic Alliance Agreement dated 16.05.1998 is for production of steel through an integrated steel plant. Therefore, logically, the corporate entities had entered to Strategic Alliance Agreement for manufacture of steel in an integrated steel plant. 9. Admittedly, M/s.Praxiar India Limited has supplied oxygen and nitrogen in pipelines and the CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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