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2017 (9) TMI 1309
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....for the Appellant (s) Sri S. Dasgupta, D.C. (A.R.) for the Respondent (s) ORDER Per: Shri Devender Singh Brief facts of the case are that the appellants are engaged in the manufacture of Railway Wagons. The Railway wagons are mainly supplied to the Indian Railways and are exempted from payment of excise duty. As such, the appellant had not availed CENVAT Credit on inputs used in the ma....
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....adds that penalty was not imposable as the issue involved is interpretation of Notification. In this regard, he relied upon the following decisions: i) M/s. Uniflex Cables Ltd. Vs. Commr. of Central Excise, Surat-II- 2011 (271) E.L.T. 161 (S.C.) ii) M/s. Union of India Vs. Beryl Drugs Ltd.-2015 (322) E.L.T. 261 (M.P.) On enquiry, he confirmed that the factory is also making dutiable wagon....
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..../95-CE dated-18/5/1995. However, this exemption is subject to the following condition: "Provided that nothing contained in this notification shall apply to waste, parings and scrap cleared from a factory in which any other excisable goods other than exempted goods are also manufactured. Explanaton. - For the purpose of this notification, the expression "exempted goods" means exci....
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....s is being sought to be read by the appellants. It is settled position that an exemption notification requires to be interpreted in the light of wording employed by it and not on any other basis. There cannot be any addition or subtraction in the original notification and the wordings of the exemption notification have to be given its natural meaning when the wordings are simple, clear and unambig....