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TMI Blog2018 (6) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... xempting instant food mixes, the notification goes to further elaborate the same by giving exemptions to such mixes when it used expression ‘such as’ - the appellants are eligible to the benefit of N/N. 03/2006-CE dated 01.03.2006. Reversal of CENVAT credit lying in balance in respect of packing materials - Held that:- The final products manufactured by the appellants were exempted vide N/N. 03/2007-CE dated 01.03.2007. The sub-rule (3) inserted in Rule 11 of CCR, 2004 by virtue of N/N. 10/2007-CE (N.T.) dated 01.03.2007 - On a plain reading of the said sub-rule, it is found that the appellant are required to reverse an amount of ₹ 1,64,185/- equivalent to CENVAT credit taken on packing materials, used in packing of semi-finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods manufactured by the appellant became fully exempt by virtue of Notification No. 03/07-CE dated 01.03.2007. Revenue felt that the appellant should reverse the Cenvat credit taken in respect of inputs contained in the final products lying in stock or in process as on 28.02.2007. Accordingly, a common show cause notice was issued, which was adjudicated resulting into confirmation of demand of ₹ 8,47,151/- and confirmation of Cenvat credit of ₹ 1,64,185/- along with interest and imposition of penalty of ₹ 10,11,336/- under Section 11 AC of the Central Excise Act, 1944 and imposition of penalty of ₹ 1,00,000/- on Shri Vijaybhai Dodia, Chief Executive Officer of M/s. Ramdev Food Products Pvt. Ltd. 2. Aggrieved f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Iron Steel Fabricators 2002 (140) ELT 277 (Tri.-LB). 4. On the first issue, the Ld. AR for the Revenue submitted that though the words such as were mentioned at Sr. Number 28 of the Notification No. 03/2006-CE dated 01.03.2006, the instant food mixes mentioned against the said serial number were specific and at the end of the entry, it was mentioned and Kesari Mix and not Kesari Mix etc. . Therefore, the other instant food mixes were not covered by the Sr. No 28 of the said notification. He also argued that in the subsequent Notification No. 03/2007-CE dated 01.03.2007 all kinds of food mixes including instant food mixes falling under 2106 90 were exempted and the legislative intent was clear from the speech of the Finance Ministe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the ambit for exemption etc. as clarified by different Courts/Tribunals, but in the present case, the language used in notification is very specific. The use of word and used before last item Kesari Mix indicates that the list of the goods ends there and no further item can be added. They have also referred to the speech of the Finance Minister for the year 2007-2008, which is to the effect that I propose to fully exempt from Excise duty all kinds of food mixes including instant mixes. I can no longer be accused of being partial to idli, dosa mixes. From the above, Revenue contended that interpretation of such as is exhaustive and will not cover the items which are not mentioned therein. 7. We find no merits in the above c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal s decision in case of M/s. T.T.K. Pharma v. Collr. of C.E. - 1993 (63) E.L.T. 446 (Tribunal). 9. In view of the above, we find no reason to interfere in the impugned order of the Commissioner (Appeals). The appeal filed by the Revenue is, accordingly, rejected. 6. By following the above judgement of the Division Bench of this Tribunal, we hold that the appellants are eligible to the benefit of Notification 03/2006-CE dated 01.03.2006. Accordingly, the order of the Commissioner (Appeals) on this issue is upheld and the Revenue s appeal on this issue is dismissed. 7. On the second issue, we find that Cenvat credit lying in balance in respect of packing materials was ₹ 1,64,185/- as on 28.02.2007. We find that f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,64,185/- equivalent to Cenvat credit taken on packing materials, used in packing of semi-finished goods and material used in packing of finished products on, availing the exemption Notification No. 03/2007-CE dated 01.03.2007 when the amendment in Rule 11 (3) came into effect from 01.03.2007. On the aspect of penalty, since the show cause notice was issued for the normal period of limitation i.e. on 03.04.2007 and the issue relates to interpretation of law besides the appellant reversed the credit on 16.03.2007, that is, before issuance of show cause notice, therefore, imposition of penalty on the appellant, in our opinion on this issue, is unwarranted and accordingly set-aside. 7. In the result:- (i) Revenue s appeal is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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