9911796707
TMI Blog2017 (4) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Shri Anand Nainawati, Advocate for the respondent ORDER Per Dr. D.M. Misra: Heard both sides. This appeal is filed by the Revenue against the Order-in-Appeal No.RKA/455/SRT-I/08 dated 18.6.08 passed by the Commissioner of Central Excise & Customs (Appeals), Surat I. 2 Briefly stated the facts of the case are that Respondents are engaged in the manufacture of Compressed N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A.R. for Revenue reiterating the grounds of appeal submitted that since the Respondent beside manufacturing of CNG, also produced crude oil and natural gas, through Production Sharing Contract valued more than Rs. 3 crores, as shown in the balance sheet for the year 2003-04, hence the SSI exemption under Notification No.8/2003-C.E. dated 01.3.2003 is not admissible to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract, shown as the value of crude oil, in their balance sheet, is not as a result of manufacturing activity undertaken by the Respondent,hence its value cannot be considered for allowing the SSI benefit under Notification No.08/2003. 5. Heard both sides and perused the record. We find that the benefit of exemption Notification No.8/2003- C.E. dated 1.3.2003 was denied& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. dated 1.3.03, as amended to the appellant for their manufactured goods for the period April 2004 to December 2004. Besides, we also agree with the findings of the ld. Commissioner (Appeals) that even if after the amendment to Section 2(d) of CEA, 1944 the definition of excisable goods also, it is necessary for excisable goods to be chargeable to duty, it should be the result of the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
