Page 143 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : JSW ENERGY LIMITED 469
40. In view of the foregoing, it was prayed as under :
(i) that the order passed by the Advance Ruling Authority be set aside,
wherein it was held that the transaction between the Appellant and
JSL does not qualify as ‘Job Work’
(ii) that processing of goods belonging to another person qualifies as
Job Work even if it amounts to manufacture.
Respondent’s submissions with regard to the Additional submissions dated 10-
7-2019 made by the Appellant :
41. It is pertinent to note that the representative of M/s. JEL on being
asked about the present system for supply of electricity to their manufacturing
units and whether they had any captive coal-run power plant in their manufac-
turing units for generation and supply of electricity, had deposed before Hon’ble
Appellate Authority For Advance Ruling, Maharashtra that they would be mak-
ing further submissions in this case regarding the current power supply ar-
rangement to M/s. JSL and whether M/s. JSL had any captive Coal fired power
plant units in any of their manufacturing premises for generation of electricity or
otherwise. This aspect is yet to be clarified by them. Also, when the Depart-
mental representative argued that coal was not specified as import products for
the export of Hot Rolled Non-Alloy Steel Plates/Sheets/Hoops & Strips under
Export Code C508 as per SION specified by DGFT, the representative deposed
that they were very much sure about the existence of coal in the import products
list for the export of Hot Rolled Non-Alloy Steel/Plates/Sheets/Hoops & Strips
under Export code C508 as per SION specified by DGFT and had committed be-
fore the appellate authority to submit the documents issued by DGFT which
would testify their claim regarding coal as one of the import products for the ex-
port of the HR Steel manufactured by M/s. JSL, this aspect too has not been clari-
fied as it does not find mention in their additional submission.
42. M/s. JEL are the manufacturer of electricity where coal is the raw
material which is used as fuel in their coal fired power plant, whereas M/s. JSL
are the manufacturer of steel. From the records it is observed that M/s. JSW In-
ternational Tradecorp Pte. Ltd. situated at 9 Raffles Place, #14-01 Republic Plaza,
Singapore 048619 sources different types of Coal;
(a) Coking coal falling under Customs Tariff Heading 2701 19 10 for
Amba River Coke Ltd., Dolvi Village, P.O. Wadhkal. Tai-Pen, Dist. -
Raigad, Maharashtra-402107,
(b) Coking coal falling under Customs Tariff Heading 2701 19 10 for
their unit M/s. Amba River Coke located at Geetapuram, Dolvi Pen,
Raigad-402107,
(c) Coking coal falling under Customs Tariff Heading 2701 19 10 for
JSW Steel Ltd., Geetapuram Dolvi to Pen Dist.-Raigad, Maharashtra,
(d) PCI Coal falling under Customs Tariff Heading 2701 19 10 for man-
ufacture of Steel JSW Steel Limited located at Geetapuram, Doivi
Pen, Raigad-402107,
(e) Steam Coal falling under Customs Tariff Heading 2701 19 20 for
production of electricity by JSW Energy Limited Kunbiwadi,
Nandiwade, Post Jaigad, Ratnagiri-415614.
43. From the above it can be observed that specifications for coal are set
out by JSL for Coking Coal, PC, Coal and Steam coal and from the records it has
GST LAW TIMES  23rd April 2020  263