9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (7) TMI 447 - AT - Central ExciseSSI Exemption - Polyester Texturised yarns - Notification No. 90/94-C.E. amending Notification No. 1/93-C.E.
Issues:
- Applicability of small scale duty exemption under Notification No. 1/93. - Eligibility criteria for concessional rate of duty. - Availment of credit under Rules 57A and 57Q for duty concession. Analysis: The case revolves around the denial of small scale duty exemption to the appellants under Notification No. 1/93 due to their failure to meet the eligibility criteria for the concessional rate of duty. The issue stemmed from the inclusion of Polyester Texturised Yarn as an eligible specified good for small scale duty exemption under an amendment to the notification. The appellants had claimed concessional duty rate on the goods between 25-4-94 and 14-6-94, but it was contended that this concession was only applicable to manufacturers availing credit under Rules 57A and 57Q for inputs or capital goods used in manufacturing specified goods. During the relevant period, the appellants were not availing the Modvat credit under Rules 57A and 57Q, as the scheme was not extended to Polyester Texturised Yarn. The Assistant Commissioner confirmed the demand for duty, which was upheld by the Commissioner (Appeals), leading to the appeal. The Tribunal noted that the appellants' previous availing of proforma credit did not make them eligible for the duty concession under the specific terms of the notification. Despite the unavailability of Rule 57A post-amendment, this did not alter the appellants' ineligibility for the concessional rate. The Tribunal emphasized that the terms of the notification must be interpreted as written, without assumptions about how they should have been framed. Consequently, the appeal was deemed meritless, and it was rejected. The judgment underscores the importance of strict adherence to the eligibility criteria outlined in notifications for availing duty concessions, highlighting the significance of complying with specific requirements for such benefits.
|
