Thus according to the excise authorities the total value of investments in all the plants manufacturing butter and skimmed milk powder and other dairy products as well as for manufacturing of liquid nitrogen was to be taken into account.
The appeal preferred against the order of Assistant Collector was also dismissed by the Collector Appeals , Central Excise, Calcutta by order dated 9.1.1984.
The Assistant Collector, Central Excise, Siliguri Division by order dated 5.9.1983 rejected the claim of the respondents and companyfirmed the demand as raised by the Superintendent of Central Excise under Central Excise Rules, observing that the respondents are using all the plants and machinery for purposes of manufacturing all kinds varieties of excisable goods falling under different Tariff items, the total value of capital investment of all plants and machineries, installed in the said factory are to be taken into account and numberexemption on investment which was more than ten lakhs was admissible.
The respondents preferred an appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi.
As usual in such cases, the Revenue is trying to bring manufacturers within its net to charge it with the excise duty whereas the manufacturer respondents trying to get out of it claiming benefit under the aforesaid Notification.
The brief facts of the case are that the manufacturer respondent, Himalayan Cooperative Milk Product Union Limited manufactures butter and skimmed milk powder etc.
Both the authorities have, however, held that liquid nitrogen itself is a finished product and falls under Tariff Item 68.
in its industrial companyplex.
On facts though the Tribunal remanded the matter to the original adjudicating authority for companyputing the capital investment on plant and machinery referable to liquid nitrogen and the companymon plant and machinery in the same industrial companyplex so as to ascertain the capital investment on generator used for the chilling water.
The Appellate Tribunal by its order dated 21.1.1988 allowed the appeal holding that the respondents would be entitled for the benefit under the Notification of exemption.
For purposes of chilling plant of Dairy Unit, the respondent seems to have installed a plant manufacturing liquid nitrogen which item, undisputedly falls under Item 68 of the Excise Tariff.
BRIJESH KUMAR, J. LITTTTTTJ Since the above numbered two appeals involve a companymon question for determination, as to the interpretation of a Notification issued by the Central Government under sub rule 1 of Rule 8 of the Central Excise Rules, 1944, exempting goods falling under Item No.68 of the First Schedule to the Central Excise and Salt Act 1944, on fulfilment of certain companyditions, the appeals are being disposed of by this companymon judgment.
