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2018 (1) TMI 1465 - AT - Central ExciseArea based exemption - N/N. 50/2003 dated 10-6-2003 - requirement to make the declaration by 31-12-2009 (last date) to claim the benefit - Rejection of benefit on the ground that the appellant has made such a declaration only after on 25-9-2014 (after four years) - Held that:- It appears that the appellant has filed the declaration belatedly to get the benefit of Notification 50/2003 retrospectively which is not permissible - The requirements of Notification No. 50/2003 is that the verification will have to be made on the spot at the time of starting of commercial production - The said requirements are mandatory. After the period of more than four years, it cannot notify and verified. The benefit under Notification No. 50/2003 cannot be granted to the appellant retrospectively - benefit rightly denied. CENVAT Credit - Held that:- When the appellant is paying the duty for the period under consideration the appellant is entitled for Cenvat credit as per law subject to the satisfaction of conditions and verification - Hence, for allowing the Cenvat credit for the period under consideration, the matter is remanded to the Original Authority to examine the same on merit and allow the claim. Appeal allowed in part by way of remand.
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