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TMI Blog2018 (8) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... oy, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri P.K. CHOUDHARY Misc. Application for condoning the delay in filing the appeal before the Tribunal has been filed in respect of the appeal No. E/76240/2018. 2. The Learned Advocate appearing on behalf of the applicant/appellant submits that the Commissioner (Appeals) vide the impugned order has disposed off two appeals before him but onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. 6. Briefly stated the facts of the case are that the appellant is a manufacturer of Cement classifiable under Chapter 25 of the CETA, 1985. They are availing exemption in terms of Notification No. 20/2007-CE dated 25.04.2007 as amended being a new industrial unit. The appellant is availing the facility of self credit in terms of Paragraph No. 2 D (a) of the said Notification. The Adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the Cenvat Credit available to him in the last date of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash." I find that the expression "the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able in the instant exemption notification. I find that the Tribunal in the case of M/s. S.C. Johnson Products Pvt. Ltd Vs. Commissioner of Central Excise and Service Tax, Guwahati vide Order No. FO/77909/17 dated 26.09.2017 on the identical issue, rejected the appeal. Accordingly, the impugned Order is upheld and the appeals filed by the appellant are rejected. (Date of Pronouncement 27/06/2018) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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