Customs, Excise and Gold Tribunal - Delhi
Oswal Agro Furnace Limited vs Collector Of Central Excise on 6 April, 1999
Equivalent citations: 1999(66)ECC126
ORDER G.R. Sharma, Member (T)
1. This appeal has been filed by the assessee against the denial of exemption to bottom work platform for weigh bridge and M.S. Grating under Notfn. No. 123/81-Edt. 2.6.81.
2. The facts of the case are that the appellants are 100% Export Oriented Unit. They were permitted to bring excisable goods components without payment of Excise duty and additional duty of excise in terms of Notfn. No. 123/81. The Asst. Collector held that the bottom work platform for weigh bridge and M.S. Grating are necessary equipments for the manufacturing operations of the assessees and thus dropped proceedings. However, on review of the order of the Asst. Collector, the department contended that the bottom work platform for weigh bridge is used for weighment of various incoming and out-going consignments and cannot be termed as capital goods so as to attract the benefit of Notfn. No. 123/81. Similarly, it was also contended by the Revenue that M.S. Gratings are used as steps of stairs connecting different floors of the plant and these form part of the plant building and not of the machinery. The Collector (Appeals) upheld the view of the Revenue in appeal and hence the appeal before us.
3. None appeared for the appellant/assessee. Shri R.K. Sharma, Ld. JDR represents the Revenue.
4. We have heard the Ld. JDR. We have perused the evidence on records as also the Notfn. No. 123.81. We find that Notif. No. 123/81 exempts the excisable goods, components and raw materials when brought in connection with manufacturing of articles into an undertaking approved by the Board for 100% export undertaking. The limited question in this appeal is whether bottom work platform for weigh bridge and M.S. Gratings can be treated as capital goods, components and raw materials brought in connection with manufacturing of articles for 100% export oriented undertaking. We have seen the contention of the assessee stating that the weigh bridge and weighing scale are essential components of the capital goods. We note that the weigh bridges are fixed at the factory gate for weighing trucks and the vehicles. Thus, the bottom work platform is neither capital goods nor component nor a raw material brought in connection with manufacture of articles in the instant case.
5. Insofar as M.S. Gratings are concerned, we find that M.S. Gratings are used for making steps for stairs. The stair is a part of plant and the machinery. They cannot be treated as capital goods components and raw materials brought in connection with manufacture of finished products.
6. In the above view of the matter, we find that the benefit of Notifn.No. 123/81 has rightly been denied to the assessee by the lower authorities. In this view of the matter, the impugned order is upheld and the appeal is rejected.