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TMI Blog2024 (11) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... applied externally on the whole unit or goods to provide it protection, beauty and perfection. It would be like skin of an organic living being and therefore in the inorganic articles, it acts in the same manner as skin has acted in organic leaving organism. It would be a futile discussion to enter into an argument saying that skin neither helps in pumping the blood in the heart or digesting the food or the like, for which human being can also be considered as a human being without a skin covering its body. In the same manner paints are used to all components as an essential requirement for its protection safety and as an auxiliary requirement to retain its life and beauty. Disallowing exemption to paints , which are applied to exempted goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er writ jurisdiction, which is completely different from appellate jurisdiction, it is not required to venture into discussion on the applicability of that judgment to the issue which is extraneous to the issue raised here since Hon'ble Court had refrained itself from giving any finding on the observation of the Authority for Advance Ruling that paint is not a part. The order passed by the Commissioner of Central Excise GST, Pune-I vide Order-in-Original No. PUN-EXCUS-001-COM-022-17-18 dated 24.04.2018 is hereby set aside - Appeal allowed. - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) AND MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Makarand Joshi, Advocate for the Appellant Shri C.S. Vinod, Assistant Commissioner, Authorised Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017. Appellant contested the same before the Adjudicating Authority that yielded no fruitful result since demand, etc. got confirmed vide above referred order, that is assailed in this appeal. 3. With reference to judicial decisions, arguments were led by opponents on the issue. While learned Counsel for the Appellant Mr. Makarand Joshi, with reference to decision of this Tribunal made in the case of Ispat Alloys Limited Vs. Commissioner of Customs, Kolkata, reported in 2001 (136) ELT 1132 (Tri.-Kolkata), argued that paint was required for coating of the equipment after its assembly which was an essential requirement for which benefit of Notification No. 111/95-Cus., peri materia to the present Notification No. 12/2012-CE Sr. No. 332, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the meaning of part and component as produced by the adversaries. We are of the view that parts and component of the main unit namely wind operated electricity generator are those articles which along with others would make up the whole and those were constituents or components or a member of the original unit/goods but paint is something which is applied externally on the whole unit or goods to provide it protection, beauty and perfection. It would be like skin of an organic living being and therefore in the inorganic articles, it acts in the same manner as skin has acted in organic leaving organism. It would be a futile discussion to enter into an argument saying that skin neither helps in pumping the blood in the heart or digesting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as component or parts since it is integral to the products itself. The reference made to Hon'ble Bombay High Court order by learned Departmental Representative for the Respondent-Department, since confined to the limited power available under writ jurisdiction, which is completely different from appellate jurisdiction, we would not venture into discussion on the applicability of that judgment to the issue which is extraneous to the issue raised before us since Hon'ble Court had refrained itself from giving any finding on the observation of the Authority for Advance Ruling that paint is not a part. Hence the order. THE ORDER 5. The appeal is allowed and the order passed by the Commissioner of Central Excise GST, Pune-I vide Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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