Customs, Excise and Gold Tribunal - Mumbai
M/S. Sts Chemical Limited vs Commissioner Of Central Excise, Mumbai ... on 11 May, 2001
Equivalent citations: 2001(132)ELT704(TRI-MUMBAI)
ORDER J.H. Joglekar, Member (T)
1. When the stay application was clled out, the applicants were not present. The issue being very small, the appeal was taken up for hearing. The appeal memorandum was perused and departmental representative was heard.
2. The issue is of denial of capital goods status to a storage tank used for storing hydrochloric acid which is a bye-product for the assessees. The Commissioner held that storage of raw materials or semi finshed goods would entitle to tank to the benefit but not storage of finished goods. To my mind there is no justification for making such interpretation. Storage of the final product is also an ancillary and auxiliary process and would amount to "manufacture" in terms of Section 2 (f) of teh Central Exice Act, 1944.
3. The appeal therefore succeeds and is allowed with consequential relief if any.
4. Stay application also stands disposed of.
(Pronounced in Court)