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TMI Blog2009 (2) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ven benefit - E/1285-1294/2007, E/3, 493, 494, and 605-606/2008 - A/421-437/2009-WZB/AHD, - Dated:- 12-2-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Final Order Nos. A/421-437/2009-WZB/AHD, dated 12-2-2009 in Appeal Nos. E/1285-1294/2007, E/3, 493, 494, and 605-606/2008 and Cross Objection Nos. E/CO/42 and 44/2008 Shri G.L. Rawal, Sr. Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- All the appeals filed by the assessee as also by the Revenue are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. As per the facts on record, appellants M/s. Sunshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate issue by the Committee of Chief Commissioners, Central Excise, Ahmedabad and the Principal Secretary, Government of Gujarat, Department of Industries. 4. Commissioner (Appeals), however, extended the benefit in respect of Stearic Acid by holding that Stearic Acid is nothing but a Fatty Acid which is one of the specified products in the certificate issued by the Committee. Revenue being aggrieved with the said extension of benefit of Notification to fatty acid, has filed the appeal. The assessee's appeal is in respect of other products i.e. Crude Glycerin, Glycerin and Pitch and denying the refund of duty paid on the goods on the ground that the same were not specified items in the certificate issued by the Committee. 5. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, as the case may be. 4. Nothing contained in this notification shall apply to a manufacturer or a factory availing of exemption under any of the following notifications, namely:- (a) Notification No. 8/2001-C.E., dated the 1st of March, 2001; (b) Notification No. 9/2001-C.E., dated the 1st of March, 2001; and [(c) * * *]. Explanation : 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. As is seen from the above that the certificate from the Committee is required to be produced indicating that the unit is a new unit and has been setup during the time period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount to production of an altogether a new and different product with new machinery. For better appreciation we reproduce paras 4 and 5 of the Tribunal's decision in the case of Value Packaging :- "4. By accepting the above stand, the Commissioner (Appeals) held that corrugated boxes are down stream product of corrugated sheets manufactured by the same plant and machinery installed before the stipulated date and as such, it cannot be construed as if the assessees commenced the commercial production only after 31-12-2005. It is not the Revenue's case that sheets were manufactured after the said date or any new machinery is installed after the cut off date. As admittedly, the corrugated boxes are manufactured out of the corrugated sheets, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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." As is seen from above clarification, where the factory is complete before the cut off date and commercial production has started, subsequent emergence of a new product using the same plant and machinery will not make the assessee disentitled to the Notification. As already observed, there is no dispute about the production of sheets before 31-12-2005 and subsequent conversion of such sheets into boxes after the said date will not have effect of making the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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