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2023 (10) TMI 538 - AT - CustomsOption to choose benefit of exemption - Allegation of wrongful availment of benefit under Sl. No. 91 of the Notification No. 04/2006-CE dt. 01.03.2006 - concessional rate of duty - allegation of the department that the CENVAT Credit availed on inputs and utilized the same in discharging duty for clearance of the goods availing concessional rate of duty inadmissible cannot be sustained - HELD THAT - This issue has been considered by this Tribunal in the case of BALKRISHNA PAPER MILLS LTD, LAXMI BOARD AND PAPER MILLS LTD, COMMISSIONER OF CENTRAL EXCISE, THANE-I VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE I AND LAXMI BOARD AND PAPER MILLS LTD 2015 (11) TMI 210 - CESTAT MUMBAI where it was held that appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. There are no merit in the impugned order. Consequently, the impugned order is set aside. Appeals are allowed .
Issues involved: Determination of entitlement to avail benefit under Sl. No. 91 of Notification No. 04/2006-CE for discharging concessional rate of duty and eligibility to avail CENVAT Credit on inputs.
Summary: Issue: Whether the appellants are entitled to avail the benefit under Sl. No. 91 of the Notification No. 04/2006-CE for concessional rate of duty and CENVAT Credit on inputs. The appellants, engaged in manufacturing Paper and Paper Boards, availed exemption under Sl. No. 91 of the Notification. The department alleged that the appellants wrongly availed the benefit under Sl. No. 91, contending their product falls under Sl. No. 90. The Tribunal referred to previous cases and analyzed the conditions under the Notification. It was observed that the appellants cannot be forced to pay duty under Sl. No. 90, providing them the option to pay duty under Sl. No. 91 and 93. The Tribunal held that the appellants' appeals are allowed, and the Revenue's appeal is dismissed based on the above interpretation. The Tribunal's decision was based on the interpretation of the conditions under the Notification No. 04/2006-CE. The Tribunal found that the appellants have the option to pay duty under Sl. No. 91 and 93, as they cannot be forced to pay duty under Sl. No. 90. The judgment provided clarity on the applicability of different serial numbers under the Notification, allowing the appellants to avail the benefit under the relevant provision. Conclusively, the Tribunal set aside the impugned order, allowing the appeals of the appellants and providing consequential relief, if any, as per the law. The decision was made based on the interpretation of the Notification and the conditions specified under different serial numbers, granting the appellants the entitlement to avail the benefit under Sl. No. 91 of the Notification No. 04/2006-CE for concessional rate of duty and CENVAT Credit on inputs.
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