2017 (4) TMI 847

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant. The period involved is from 26.10.2005 to 22.12.2005. 1.1 The Revenue has also filed cross appeal (No.E/2349/2007) against the same Order-in-Original stating that the Commissioner wrongly allowed CENVAT credit to the assessee M/s Controls and Switch Gears Co. Ltd. 2. The brief facts are: i) that the assessee M/s Controls & Switch Gears Co. Ltd started a new manufacturing unit in Hardwar (Uttaranchal) to manufacture ring main unit (Ch.85371020), Bus tranking & parts (Ch.85446090), electrical control panels (Ch.85371020) & bus ducts & accessories (Ch.85446090) falling under the Central Excise Tariff Act, 1985. ii) There is no dispute that the appellant is entitled to the benefit of exemption notification No.50/2003-CE. iii)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner of C. Ex. New Delhi Vs Hari Chand Shri Gopal 2010 (260) E.L.T. 3 (S.C.) has held that though exemption provisions have to be complied with strictly some latitude may be shown in case of some requirements which are directory in nature, the non-compliance of such requirements would not affect the substance of notification granting exemption. In the present case intimation to the department about the option for claiming benefit of the exemption undertaken appears only a procedural requirement. The liberal attitude, therefore, has to be taken in this regard, when the assessee otherwise is entitled to the benefit of exemption notification no. 50/2003 (supra). The Hon'ble Supreme Court in the above case inter alia observes as under:....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the notification, i.e., by the plain terms of the exemption. 23. Of course, some of the provisions of an exemption notification may be directory in nature and some are of mandatory in nature. A distinction between provisions of statue which are of substantive character and were built in with certain specific objection[ns of policy, on the one hand, and those which are merely procedural and technical in their nature, on the other, must be kept clearly distinguished. In Tata Iron and Steel Co. Ltd, (supra), this Court held that the principles as regard construction of an exception notification are no longer res integra; whereas t....