9911796707
TMI Blog2001 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... and tube lights. They have been availing Modvat credit. During visit of the Central Excise Officers to the factory premises of the appellants the officers observed that the appellants had availed excess Modvat credit amounting to Rs. 4,54,537/- (Rupees four lacs fifty-four thousand five hundred thirty-seven) than that of restricted credit of 10% on RFO. A show cause notice was issued to the appellants. The Deputy Commissioner adjudicated the case disallowing the excess credit and imposing penalty. When the appellants filed an appeal before the Commissioner (Appeals), the Commissioner (Appeals), upheld the order of the adjudicating authority. 4. Arguing the case for the appellant(s) Shri P.N. Kaul, learned Counsel submits that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion viewed in the light of the above observation of the Tribunal it would be seen that RFO is not covered by the notification and therefore, restriction in taking Modvat credit does not apply to the credit taken in respect of RFO. 5. Learned Counsel submits that the central excise authorities have relied on the letter given by Shri Ajit Singh, an employee of Mathura Refinery. He submits that as against this the appellants produced a letter from the Deputy Manager of the Refinery indicating that RFO was different from the product named in the notification. Learned Counsel also submitted that when the assessee wanted to cross-examine Shri Ajit Singh, he was not offered for cross-examination and there was denial of natural justice. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neither be extended nor shortened if the product is not figuring in the list of products, the word cannot be imported into it simply because the omitted product is similar to the products named in the proviso to the notification. As indicated earlier the word 'namely' assumes importance while interpreting the notification. The use of the word 'namely' restricts the extension of the notification to similar products. Thus interpreting the notification strictly I note that RFO is not covered by the notification to restrict the availability of Modvat credit on this item. 9. In regard to the contention of the Department that RFO, HPS and LSHS fall under the same chapter heading and therefore, are covered by the proviso to Notification No. 14/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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