2018 (8) TMI 467

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....te for the Appellant (s) Sri A. Roy, Supdt. (A.R.) for the Respondent (s) ORDER Per Shri P.K. CHOUDHARY Misc. Application for condoning the delay in filing the appeal before the Tribunal has been filed in respect of the appeal No. E/76240/2018. 2. The Learned Advocate appearing on behalf of the applicant/appellant submits that the Commissioner (Appeals) vide the impugned order has d....

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....nt of both sides the appeal is taken up for hearing. 6. Briefly stated the facts of the case are that the appellant is a manufacturer of Cement classifiable under Chapter 25 of the CETA, 1985. They are availing exemption in terms of Notification No. 20/2007-CE dated 25.04.2007 as amended being a new industrial unit. The appellant is availing the facility of self credit in terms of Paragraph No.....

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.... -In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the Cenvat Credit available to him in the last date of the month under consideration for payment of duty on goods cleared during such month and pays only the balance....