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TMI Blog2016 (7) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... al submission has been advanced by the Ld. Advocate for the appellant that the Acid Oil had been manufactured, without addition of any plant and machinery to the existing line of manufacture of goods, after the cut off date 31.12.2005. The observation of the Ld. Commissioner(Appeals), on the other hand rests on conjectures and surmises. In these circumstances, we are of the opinion that the appellant had since complied with all the conditions of the notification in respect of the product Acid Oil, hence, eligible to the benefit of Notification No. 39/2001-CE dated 31.07.2001 - Decided in favor of assessee. - Appeal No. : E/687/2008 - Order No. A/10619 / 2016 - Dated:- 19-7-2016 - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. P. M. SALEEM, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of products including Acid Oil to be manufactured from the said installed plant and machineries vide their letter dated 26.11.2005. It is his contention that all the conditions laid down under the said notification had been fulfilled by them inasmuch as the installation of plant and machinery had been copleted prior to 31.12.2005, necessary certificates of investment had been issued by committee and also they commenced commercial production prior to 31.12.2005 of almost all products except Acid Oil. It is his contention that even if one of the product i.e Acid Oil is manufactured after 31.12.2005, the benefit of the said notification cannot be denied to them. In support, he has referred to the following decisions of this Tribunal. (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 7. We have considered the rival submissions and perused the records. The short point needs to be addressed is as to whether the appellant are eligible to the benefit of Notification No. 39/2001-CE dated 31.07.2001, in respect of Acid Oil manufactured after the cut off date, that is, 31.12.2005. Initially, while rejecting the refund claim on Acid Oil, the adjudicating authority observed that the same was manufactured after the cut off date, hence, not eligible. The Ld. Commissioner (Appeals), however, had observed that the appellant had failed to submit evidences that the Acid Oil was manufactured out of the same plant and machinery that were instal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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