https://www.taxtmi.com/caselaws?id=237265 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 permits abatement for non-production during a continuous period of closure, and that entitlement is not confined to a full calendar month. Rule 7 only sets out monthly duty computation, while Rule 9 fixes monthly payment timing; neither provision excludes abatement for a fraction of a month. The 15-day continuous closure requirement relates to the assessee's obligation to intimate closure of machines, not to limit the substantive right to abatement. On that basis, abatement was available for the first five days of April 2011, and the revenue challenge failed. en-us Wed, 04 Sep 2013 00:00:00 +0530 Fri, 05 Sep 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237265 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 permits abatement for non-production during a continuous period of closure, and that entitlement is not confined to a full calendar month. Rule 7 only sets out monthly duty computation, while Rule 9 fixes monthly payment timing; neither provision excludes abatement for a fraction of a month. The 15-day continuous closure requirement relates to the assessee's obligation to intimate closure of machines, not to limit the substantive right to abatement. On that basis, abatement was available for the first five days of April 2011, and the revenue challenge failed. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237265