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TMI Blog2019 (9) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant that the goods is used as consumable for running, repair or maintenance of the goods specified in list - We are of the view that the use of goods for running, repair or maintenance of the goods specified in the list denotes that the same should be used in the setting up for crude petroleum refinery whereas the product in question, i.e. Petromax-MD is not used for running, repair and maintenance of the plant. But it is used as input consumable in the production of final product. Therefore, the goods in question is not covered under entry no. 45 of List 17 of S. no. 228 of N/No. 21/2002-Cus. dated 01/03/2002. Exemption rightly denied - appeal dismissed - decided against appellant. - Customs Appeal No. 474 of 2011-DB - A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en during the phase where additional units were being installed in an existing refinery. The ration laid down in the said judgment applies in all fours to the facts of the present case, as imports in the present case have been made while their refinery was installing units so as to increase its capacity from 10MMTPA to 16MMTPA and thereafter 220MMTPA. He further submits that as per notification 21/02 list no. 17, which contains various entries from Sno. 1-45, wherein the goods covered under S. no. 1-43 are required to set up for a crude oil refinery and item S. no. 44-45 and those which are required for running, repair and maintenance, both during and after the completion of setting up of the refinery. He submits that the goods imported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies ltd. vs Central Excise, Tirupathi 2010 (253) E.L.T 70 (Tri.- Bang.). 3. Shri K.J. Kinariwala, Ld. Asst. Commr. (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He further submits that the entry no. 45 of list 17 of Sno. 228 of notification no. 21/2002-Cus is unambiguous, according to which, only those goods are exempted which are used for setting up of Crude Petroleum Refinery . It is beyond doubt that catalyst which is used for production of final products is not used for setting up of refinery. He further submits that even under the entry no. 45 only those goods which are used for running, repair or maintenance of the plant are covered. The catalyst imported by the appellant is not used eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered under this exemption notification: (1) The product should be used for setting up petroleum refinery. (2) The goods should be used for running, repair and maintenance of plant. The goods imported is Petromax-HD which is a catalyst and the same is used in the manufacture of final product during the production process. Therefore, it is clear that the said good is not used for setting up of oil refinery. Ld. Counsel had heavily relied upon the case of Reliance Industries v/s CCE(supra). On going through the said judgment, we find that the case involved in the same case is mobile crawler cranes. From the nature of this goods, it is absolutely clear that mobile crawler cranes is used for carrying out Fluidized Catalytic Cracking Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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