POLYINKS PVT. LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The issue involved in this appeal filed by M/s. Polyinks Pvt. Ltd. is whether S.S.I. exemption can be availed of by them in one of their unit situated at Faridabad when they are not availing exemption under S.S.I. Notification in respect of goods manufactured in their unit at Hyderabad.

(2.) We heard Shri B.L. Narsimhan, learned Advocate for the Appellants and Shri O.P. Arora, learned Senior Departmental Representative for Revenue. The learned Advocate submitted that appellants are having two factories at Faridabad and at Hyderabad wherein they manufactured printing ink, printing ink solution, thinners, paper coating varnish etc; that they satisfy the conditions of the Notification No. 1/93 -C.E. in respect of both the factories; that anticipating that the total value of clearance from both of their factories would exceed Rs. 75 lakhs and to avoid considerable administrative difficulties, they decided to avail the exemption under Notification No. 1/93 by paying concessional Central Excise duty on excisable goods cleared from Faridabad factory and to pay normal Excise duty in respect of excisable goods cleared from their Hyderabad factory; that the issue involved has been settled by the Tribunal in the case of CCE, Ludhiana v. Munjal Gases [2003 (156) E.L.T. 1006 (T) = 2003 (55) RLT 402 CEGAT].

(3.) Learned Advocate has rightly submitted that the issue involved in the present Appeal has been settled by the Tribunal in the case of Munjal Gases wherein the Tribunal has held as under : -