2017 (9) TMI 1309

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....ta, 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 manufacture of wagons. During the course of ma....

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....ue 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 wagons for private parties but the same were not manufact....

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.... 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 excisable goods which are chargeable to "Nil" rate of duty or, are exempted ....

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....t 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 unambiguous. It is clear from the wording of notification 89/95-CE that the exemp....