https://www.taxtmi.com/caselaws?id=357127 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allows abatement where the packing machines remain continuously inoperative for not less than 15 days. The decisive test is continuous closure for the qualifying period, not whether the full period falls within one calendar month. Where duty for the month had already been deposited and the machines were closed for the required continuous period, abatement could be granted on a proportionate basis for the days falling within that month. The position that the closure covered only part of the month did not defeat entitlement. Abatement of duty was therefore upheld. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357127 Rule 10 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 allows abatement where the packing machines remain continuously inoperative for not less than 15 days. The decisive test is continuous closure for the qualifying period, not whether the full period falls within one calendar month. Where duty for the month had already been deposited and the machines were closed for the required continuous period, abatement could be granted on a proportionate basis for the days falling within that month. The position that the closure covered only part of the month did not defeat entitlement. Abatement of duty was therefore upheld. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357127