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M/s. Chemplast Sanmar Ltd. v/s Commissioner, GST & Central Excise, Puducherry


Company & Directors' Information:- CHEMPLAST SANMAR LIMITED [Active] CIN = U24230TN1985PLC011637

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

Company & Directors' Information:- CHEMPLAST INDIA PVT LTD [Strike Off] CIN = U36991WB1987PTC041897

    Appeal No. E/Misc./41725 of 2017 & E/241 of 2011 in-Original No. LTUC/49 of 2011 & Final Order No. 40268 of 2018

    Decided On, 01 February 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONOURABLE MS. C.S. SULEKHA BEEVI JUDICIAL MEMBER & THE HONOURABLE MR. B. RAVICHANDRAN
    By, TECHNICAL MEMBER

    For the Appellant: Radhika Chandrasekar, Advocate . For the Respondent: A. Cletus, Addl. Commissioner (AC).



Judgment Text

B. Ravichandran, Technical Member.

1. The appellant is against the order dated 8.2.2011 of Commissioner, LTU, Chennai.

2. The appellants are engaged in the manufacture of Caustic Soda Lye and Ethylene-di-Chloride liable to central excise duty. For import and receipt of ethylene through sea, they have put up a jetty in Karaikal Port along with all connected facilities like an operating platform, berthing dolphins, mooring dolphins, interconnected walk way, unloading arm, controlling equipment, pipelines, safety arrangement, pipe lines from jetty to the factory. They have availed credit on these items as capital goods under CENVAT Credit Rules, 2004. Revenue objected the same on the ground that these are located in the unregistered premises and further they have no direct role in the manufacturing process of excisable final products. Further, it was also alleged that the said arrangements are not exclusively used by the appellant. The proceedings against the appellant concluded in the impugned order. The original authority upheld the view of the Revenue, denied the credit of Rs.97,42,868/- on such materials and imposed equal amount of penalty under Rule 15(2) of CENVAT Credit Rules, 2004 r/w section 11AC of Central Excise Act, 1944.

3.The ld. counsel contesting the impugned order submitted that the jetty and other arrangements in the port are put up by the appellant for receipt and transfer of one of the essential raw materials for the manufacturing process. They have spent the full money on such establishment and paid excise duty on such goods. These are used as integral part of manufacturers facility as receipt and transfer of raw materials cannot be considered as not connected to manufacturing process. Regarding the possibility of use by others of the said facility, the ld. counsel submitted that they have put up the facility as per the licence granted by the port authorities. The said licence stipulates that with the consent of the appellant, the facility can be made available to others. This is only a provision in the agreement which has not been put to use. Even otherwise, the whole expenditure of the facility along with central excise duty has been borne by the appellant and there is no shared expenditure in putting up the facility in the port and pipe line. She also relied on various decided case laws in support of her argument.

4. The ld. AR reiterated the findings in the impugned order.

5. We have heard both sides and perused the appeal records.

6. We note that the appellant have put up jetty and connected facilities in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for further manufacture. Apparently, such handling and receipt of essential raw materials is to be considered as part of integral manufacturing process. We note that similar dispute came before the Hon’ble Bombay High Court in the case of Reliance Industries Ltd. reported in 2017-TIOL-1630-HC-MUM-CX. The Hon’ble High Court after extensively analyzing various decided case laws including the decision of the Hon’ble Supreme Court in the case of Jawahar Mills Ltd. - 2001 (132) ELT 3 (SC) and Jayaswal Neco Ltd. Vs. Commissioner of Central Excise, Raipur - 2015-TIOL-70-SC-CX held that single point mooring system along with connected equipment like anchor chain, piles on pipes, offshore services etc. are eligible for credit as capital goods, as these are connected to the receipt of raw materials essential for manufacturing process. In the said dispute also, the single point mooring system was installed for discharge and transport of liquid cargo used as a raw material.

7.The Hon’ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. - 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used for carrying materials and finished goods for the assessee. The principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. (supra) is that where any particular process is so integrally connected with production of goods that but for that process, manufacture or processing of goods would be impossible or commercially inexpedient, goods required in that process would fall within the expression ‘in the manufacture of goods’.

8.We also note that the Tribunal in Finolex Industries Ltd. Vs. Commissioner of Central Excise, Pune - 2003 (156) ELT 96 (Tri.) examined a similar dispute and held that the jetty put up by the appellant was part of the premises and the same should be considered as fa

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lling within the scope of section 2(e) ‘factory’ as defined under the Central Excise Act, 1944. 9.Based on the analysis of various case laws as discussed above, we find that denial of credit in the present case is not legally sustainable. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 10.The miscellaneous application filed for change of cause title of the name of the respondent to Commissioner, GST & Central Excise, Puducherry is allowed.
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