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2017 (10) TMI 69 - CESTAT ALLAHABADInterpretation of Statute - notified goods - Rule 10 of the Pan Masala Packing Machine Rules, 2008 - Compounded Levy Scheme - refund/abatement claim - rejection of said refund/abatement claim on the ground is that the word used in the second clause first proviso of Rule 10 is goods and not notified goods and therefore no removal of goods including inputs should have been effected by the appellant during the closure period from 16/10/2009 to 31/10/2009 - Held that: - the word goods used in the second part of the first proviso to Rule 10 of the PMPM rules indicates only notified goods and nothing else. By no stretch of imagination, the word goods includes inputs - in the several provisions of the Central Excise Act and the Rules the word inputs has been used exclusively and never interchangeably with the words goods. Further, this interpretation is also substantiated by the amendment of the the said PMPM Rules, 2010, wherein the word notified has been added before the word goods in the second part of the first proviso to the said Rule 10. The said amendment was brought by N/N. 8/2010-CE (NT) dated 27/02/2010. The intention of legislature has been clarified by the subsequent amendment that the word goods appearing in the second part of the first proviso are only notified goods and nothing else - appeal allowed - decided in favor of appellant.
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