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TMI Blog2011 (8) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... n substantial expansion by the way of increase in installed capacity by not less than 25% substantial expansion, resulting in not less than 25% increase in regular employment on or after 14-6-2002 - When the duty in respect of clearances made during whole of December 2006 was payable only in the next month and during December 2006, the respondent was eligible for benefit of Notification No. 56/2002-C.E., in our view the benefit of this exemption cannot be restricted only to the clearances made from 11-12-2006 - Decided in favor of the assessee - 1817/2009 - 790/2011-EX(PB) - Dated:- 17-8-2011 - Ms. Jyoti Balasundaram, Shri Rakesh Kumar, JJ. REPRESENTED BY :Shri R.K. Verma, DR, for the Appellant. Shri S.K. Malhotra, C.A., for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exemption is given in detail in para 2 of the notification and for availing this exemption assessee is first required to pay duty through Cenvat credit to the extent, the same is available at the end of the month and, thereafter, pay the duty through the PLA and the duty paid through the PLA is refunded to him in cash. In this case, the respondent on 11-12-2006 produced a certificate from the designated authority certifying that they have undertaken substantial expansion resulting in 25% increase in regular employment. They started availing exemption from December 2006 and subsequently claimed refund of duty paid through PLA - for the period from December 2006 to February 2007. 1.1 The Jurisdictional Assistant Commissioner partly reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of substantial expansion resulting in 25% increase in employment, only on 11-12-2006, they would be eligible for this exemption only from this date. 2.2 Shri S.K. Malhotra, C.A., the learned Counsel for the respondent, pleaded that, as per the certificate of the designated authority produced by the respondent they had completed the substantial expansion much earlier, that in view of this, when the claim for exemption was filed on 11-12-2006, they would be eligible for the benefit of exemption for the entire month of December 2006, that the duty in respect of clearances made during month of December 2006 was required to be paid by 15th of next month, that at the time of payment of duty, the respondent were required to first ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for exemption under this notification, the exemption contained in this notification shall be available subject to the condition that the manufacturer first utilizes the whole of the Cenvat credit available to him on the last day of the month under consideration for payment of duty cleared during such month and pays only the balance amount in cash. In this case all the goods manufactured by the respondent are eligible for this exemption and, therefore, for payment of duty for December 2006, the respondent was to utilize the Cenvat credit to the extent available as on the end of December 2006 and pay only the balance amount in cash, which would be refundable to him. Para 2 of the notification provides for submission of statement of the duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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