K B I C C F LTD Vs. COLLECTOR OF C EX

JUDGEMENT

(1.) THIS appeal is directed against the order of the Collector of Central Excise, dated 2-1-1988.

(2.) The brief facts are that the appellants availed of the benefit of Notification 73/83 and Notification 77/85 and they also sought the exemption from licensing control as per the Notification 111/78. One of the conditions for the purpose of availing of the benefit of this Notification was that the value of the Plants and machinery installed in the appellants' Unit should not exceed Rs. 20.00 lakhs. The declaration filed by the appellants in this regard showed the value of the Plants and Machinery as Rs. 18,73,402.74. The appellants were manufacturing potassium chlorate and one of their items of machinery are the 24 electrolytic cells and in each of which 20 Titanium Metal Anodes were used. These Titanium Metal was not consumable in nature and necessary oxidisation was required to be done at certain intervals. On enquiry by the Central Excise authorities, it was found that the value of the Plant and Machinery installed in the appellants Unit was more than Rs. 20.00 lakhs. The learned Collector has concluded in the impugned order that the total value of the Plant and Machinery installed was Rs. 21,47,036.06 details of which are set out in the order-in-original and are as under :

(3.) WE have heard the learned D.R. Shri K.M. Vadivelu.