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TMI Blog2014 (9) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No.5/2006-CE was not admissible then appellant was entitled to the alternative benefit of Notification No.2/2008-CE where no such condition existed. It is now a settled proposition of law that when there are two exemption notifications available for a product then it is upto the assessee to choose the exemption notification more beneficial to him. - Following decision of Mangalam Alloys Ltd. Vs. C.C.E., Ahmedabad [2010 (4) TMI 493 - CESTAT, AHMEDABAD] - Decided in favour of assessee. - E/12496/2013-DB - A/10178/2014 - Dated:- 4-2-2014 - H K Thakur And M V Ravindran, JJ. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent : Shri K Sivakumara, (AR) PER : H K Thakur This stay application and appeal have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri K. Sivakumar (A.R.) appearing on behalf of the revenue argued that appellant was not entitled to the credit once he was availing the benefit of Notification No.5/2006-CE and accordingly defended the stand taken by the adjudicating authority and the first appellate authority. 4. Heard both sides and perused the case records. As the issue lies in a narrow compass, therefore, after allowing the stay application the appeal itself is taken up for final disposal. It is the case of the revenue that once appellant was availing the benefit of Notification No.5/2006-CE then Cenvat Credit should not have been taken. Alternately, it can also be viewed that once appellant started taking Cenvat Credit then benefit of Notification No.5/2006-CE was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch may give him greater relief, regardless to the fact that notification is general in its terms and the other notification is more specific to the goods. Further, in the case of Coca-Cola India Pvt. Ltd. v. CCE, Pune-III - 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.), the Hon'ble High Court of Bombay has held that the principle that a specific provision will override a general provision is not applicable to provisions which are in the nature of concessions or exemptions. In the case of IOCL v. CCE -1991 (53) E.L.T. 347 (Tri.), the Larger Bench of the Tribunal has held that when there are Notifications when are in force simultaneously then that Notification which is beneficial to the assessee should be applied. 5. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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