CCE Vs. TUTICORIN ALKALI CHEMICALS AND

JUDGEMENT

(1.) THESE two appeals are by the department arising out of common order -in -appeal No. 155 & 156/2010 dated 30.04.10.

(2.) HEARD both sides extensively.

(3.) LD . SDR, reiterating the grounds of appeal, submits that the saltpan is not part of the factory manufacturing excisable goods. The definition of factory as per Section 2 (e) of the Central Excise Act specifically excludes premises where salt is produced. Therefore, whatever services utilized in a saltpan cannot be treated as input services in relation to the factory which uses the salt as input. He also submits that the Respondents, while taking credit of service tax, have not indicated that the security services were provided to saltpan. Therefore, he submits that the orders of the Commissioner (A) are not legal and proper and the same should be set aside and the orders of the original authority should be restored.