2005 (2) TMI 117

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..... ion. If the intention was to restrict benefit to only those plants in which the entire production, from iron ore stage to ingots, was to be in the same premises the Notification would have so specified. The Notification does not even provide that if any item is purchased from outside then the benefit would be lost. In the absence of any such restrictions it must be held that the Notification merely requires that all the four conditions be fulfilled. If all four conditions are fulfilled, their benefit cannot be denied on the ground that certain percentage of production is from material purchased from outside. As in this case all four conditions are fulfilled, in our view, the Tribunal was right in holding that the benefit of the Notification .....

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..... ets and rolled products, starting from the stage of iron ore, within the same premises." Facts not in dispute are that the Respondents have a manufacturing unit which has capacity to manufacture or produce ingots or billets or rolled products, starting from the stage of iron ore, within the same premises. However, it appears that during the relevant period the Respondents were producing sponge iron approximately 3,500 to 4,000 Per M.T. of which they used only 452.38 M.Ts. for production of M.S. Ingots. During this period they also purchased 14093 M.Ts. of sponge iron which they then used for production of Ingots. Thus, almost 96% of the production was from out of sponge iron which was not produced by the Respondents within the factory. As .....

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..... ded. To accept submission of Appellants one would have to read into the Notification words to the effect that 100% of the manufacture or production of ingots or billets or rolled products must be from products manufactured or produced within the same premises. No such words appear in the Notification. If the intention was to restrict benefit to only those plants in which the entire production, from iron ore stage to ingots, was to be in the same premises the Notification would have so specified. The Notification does not even provide that if any item is purchased from outside then the benefit would be lost. In the absence of any such restrictions it must be held that the Notification merely requires that all the four conditions be fulfilled .....

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