https://www.taxtmi.com/caselaws?id=262578 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allows abatement where the factory remains closed for any continuous period of at least fifteen days, and that benefit cannot be curtailed by reading in a requirement that the closure fall wholly within one calendar month. A closure period that starts in one month and continues into the next still qualifies if the prescribed continuity is met, and refund for the closed days in the relevant month is to be examined on that basis. en-us Wed, 07 Jan 2015 00:00:00 +0530 Thu, 13 Aug 2015 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262578 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allows abatement where the factory remains closed for any continuous period of at least fifteen days, and that benefit cannot be curtailed by reading in a requirement that the closure fall wholly within one calendar month. A closure period that starts in one month and continues into the next still qualifies if the prescribed continuity is met, and refund for the closed days in the relevant month is to be examined on that basis. Case-Laws Central Excise Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262578