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Foredge Granites Pvt. Ltd. Vs. Collector of Central Ex. - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided On
Reported in(1996)(83)ELT115Tri(Chennai)
AppellantForedge Granites Pvt. Ltd.
RespondentCollector of Central Ex.
Excerpt:
.....the appellants' eligibility to the benefit of small scale notification. we, therefore, do not find any question of law arises from the impugned order of the tribunal. the reference application is accordingly dismissed.
Judgment:
1. This Reference Application is against the order of the Tribunal dated 16-12-1992. Shri Upadhyaya, the learned Consultant submitted that the Tribunal has found that the use of the crane is not directly connected with the manufacture and therefore, the value of the same could not be included in the value of the plant and machinery for considering the appellants' eligibility to the benefit of Small Scale Notification and a question of law would arise in this regard.

3. We are afraid, we cannot acceed to the plea because the ruling of the-Supreme Court referred to in the impugned order in the case of Collector of Central Excise v. Rajasthan State Chemical Works and Ors., reported in 1991 (55) E.L.T. 444 (SC) : 1991 (4) Supreme Court Cases 473 will have a bearing on this. Apart from that we find that without the crane, any of the activity carried out by the appellants for the manufacture admittedly cannot take place. Therefore, the value of the crane will have to be included in the value of the plant and machinery for considering the appellants' eligibility to the benefit of small scale notification. We, therefore, do not find any question of law arises from the impugned order of the Tribunal. The Reference Application is accordingly dismissed.


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