Page 130 - GSTL_27th August 2020_Vol 39_Part 4

456 GST LAW TIMES [ Vol. 39
11. Discussion & findings :
In this regard initially we have passed an order dated 2-1-2020. The ap-
plicant pointed out some error in the said order apparent on the face of the rec-
ord. We find that the issue raised in the application is squarely covered under
Section 102 under CGST Act, 2017. As the mistake is apparent on the face of the
record so we admit the application for consideration on merits.
1 11.2 We observed that the applicant has taken new Registration Num-
ber 23AABCV1297N3ZY for their new factory at Plot Number 112, Industrial
Area No. 1, Dewas (MP) 455001 on 30-3-2019 and the order was passed for their
old factory at Plot No. 28, Industrial Area, Dewas having GST No.
23AABCV1297N2ZZ. This has lead to the wrong observation at para 7.4 of the
order. The applicant in their original application on 26-7-2019 and on 18-11-2019
before the AAR has submitted that they will manufacture only finished product
which will be only used for animal feeding and not for any other purpose. The
cognizance of this relevant fact along with manufacturing process as mentioned
in the original application dated 26-7-2019 could not be taken as such error was
occurred. Thus it appears that this mistake is apparent from the record and thus
the order is being amended.
11.3 The applicant also pointed out that we have considered the
amendment made by the applicant in their application dated 18-11-2019 is relat-
ed to finished product whereas it should have been considered for raw materials
which has got no bearing on the finished product.
11.4 We have gone through carefully the application filed by the appli-
cant under Section 102 of the CGST Act, 2017 and observed that such mistake has
occurred on face of the record of the Order 01/2020, dated 2-1-2020 as such we
proceed to amend the order due to following reason :
(a) The products being manufactured by the applicant by various pro-
cesses like fermentation etc. will only be used for animal feeding
and not for any other purpose. The manufacturing process also en-
dorses that the finished product being manufactured from raw ma-
terial having protein content the feed grade is less than 52% will on-
ly be used for animal feeding and not for any other purpose as de-
clared by the Applicant.
(b) The new unit is not engaged in manufacturing any product viz.
soya flakes/Grits, Soya Flour, Soya lecithin, Soya Protein/TVP,
GMO Soyabean meal, non-GMO Soya Grits etc. as mentioned in
para 7.4 of the earlier order dated 2-1-2020.
(c) The various judgments quoted by the applicant i.e. in the case of
National Plastic Industries Ltd. reported in 2018 (16) G.S.T.L. 287
(A.A.R. - GST), in the case of Maheshwari Stones Supplying Company
reported in 2018 (13) G.S.T.L. 345 (A.A.R. - GST), in the case of
C.P.R. Mill reported in 2018 (17) G.S.T.L. 146 (A.A.R. - GST), in the
case of Srivet Hatcheries reported in 2018 (19) G.S.T.L. 140 (A.A.R. -
GST)] along with explanatory note to Heading 23.09 also indicates
that product being used for animal feeding will be classifiable under
2309 90 90.
11.5 Going through the application of the party, it is found that the ap-
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1 Paragraph number as per official text.
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