Customs, Excise and Gold Tribunal - Mumbai
Krishak Bharati Co-Operative Ltd. vs Cce And C on 17 August, 2006
Equivalent citations: 2006(111)ECC627, 2006ECR627(TRI.-MUMBAI)
ORDER T. Anjaneyulu, Member (J)
1. Heard both sides.
2. The demands in this case are in respect of treated water, de-mineralized water and inputs used in the production of steam. The de-mineralized water and steam are supplied to the Heavy Water Plant which has been set up by the Department of Atomic Energy. The learned Advocate relies on the decisions of the Tribunal in the case of MEPC Agro Foods Ltd. v. CCE, Coimbatore 2001 (135) ELT 1352 (T-Chennai) and in the case of CCE, Cochin v. Kerala State Drugs and Pharma Ltd. and submits that the notice dated 03.01.2002 was issued on the same ground but was dropped by the previous Commissioner.
3. We find that the inputs used on de-mineralized water is manufactured thereof is well settled and the Commissioner's findings on differentiating the settled position cannot be upheld on the issue of steam generated and supplied has been exempted vide Sl.No. 24 to Table of Notification No. 6/2003 and for past period the matter appears to be under active consideration of Ministry of Atomic Energy and Ministry of Finance and Central Board of Excise & Customs, New Delhi to consider the question of granting exemption for the past clearance. Therefore, this appeal is allowed after setting aside the order of the Commissioner as remand with the direction to await the decision of the CBEC arrived after issued settled between the Ministry of Atomic Energy and Ministry of Finance and thereafter the issue to be decided after hearing the appellants. The appeal is allowed in the above terms.
(Pronounced in the Court)