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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 ..... ted 01.03.2006 (Sr.No. 28) and paid the duty @ 8%. The department felt that the benefit of the said Notification was not available to the appellant, as Sr. No. 28 of the said Notification allowed the benefit to only those instant foods mixes which are mentioned against the said Serial Number. The appellant had utilized Cenvat credit on packing material whereas the 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 confirmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect on 01.03.2007. He also mentioned that Rule 11 (3) came into effect from 01.03.2007 by way of Notification No. 10/2007-CE (NT). He relied upon the following case laws in his support in the case of Commissioner of Central Excise - Chandigarh vs. Tyres Tops 2010 (250) ELT 338 (HP) and Commissioner of Central Excise, Rajkot vs. Ashok 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s seen that Revenue in their memo of appeal has, otherwise, not disputed the fact that various products manufactured by the assessee are instant food mixes and are classifiable under Chapter 21. In fact, in their grounds, they had admitted that in general words 'such as' are illustrative in nature and similar items come within 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'such as' appearing in sub-heading 2 of Heading 84.61 of the Customs Tariff are illustrative of various metals and not exhaustive. Similarly, in case of M/s. Jalal Plastic Industries v. UOI - 1981 (8) E.L.T. 653 (Guj.), the expression 'such as' was held to be illustrative and not exhaustive. To the same effect is 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-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or home consumption or for export, or for payment of service tax on any output service whether provided in India or exported" On a plain reading of the said sub-rule, we agree with the findings of the Ld. Commissioner that the appellant are required to pay reverse an amount of Rs. 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 bes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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