2018 (1) TMI 1466

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.... the Appellant. Shri S. Mukhopadhyay, Supdt. (AR), for the Respondent. ORDER The facts of the case in brief are that the appellants are engaged in the manufacture of TMT Bars and M.S. Ingots classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. They were availing exemption of Central Excise duty in terms of Notification No. 20/2007-C.E., dated 25-4-20....

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....f CENVAT credit under the CENVAT Credit Rules, 2004, to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2004." On plain reading of para 3(a) of the said notification, it is clear that the manuf....

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....irement of filing of any particulars/declaration which would enable him to be eligible for the exemption. I find that the notification categorically submitted the condition to submit the statement of duty on monthly basis and therefore, I do not find any force in the submission of the Ld. Counsel. In any event, the case laws as referred to by the Ld. Counsel are not applicable in the facts and cir....