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2013 (7) TMI 303 - GOVERNMENT OF INDIADispute was with regard to whether an assessee can avail the benefit of either of the abovesaid two notifications whichever is beneficial to him or he is bound to avail the unconditional exemption under Notification No. 29/2004-C.E. as amended, during the period under dispute in terms of the provisions of Section 5A(1A) of the Central Excise Act, 1944 - contention of applicant that he has the option to avail one notification which suits him if more than one notification exist, was relevant when the provision of sub-section (1A) of Section 5A did not exist prior to 13-5-2005. The said sub-section (1A) was inserted into section 5A w.e.f. 13-5-2005 by Section 75 of Finance Act, 2005 (18 of 2005). Held that:- The Ministry of Law has opined that the language used in the said Section 5A(1A) is unambiguous and principles of harmonious construction cannot be applied in the instant case in view of the specific provision under sub-section (1A) of Section 5A of the Central Excise Act. The Law Ministry has accordingly concluded that in view of the specific bar provided under sub-section (1A) of Section 5A of the Central Excise Act, the manufacturer cannot opt to pay the duty under Notification 59/2008-C.E., dated 7-12-2008 and he cannot avail the Cenvat Credit of the duty paid on inputs. Notification No. 29/2004-C.E. & 30/2004-C.E. can be availed simultaneously will also apply to the amended notification as the nature of notification does not change does not hold good because a specific Circular No. 937/27/10-C.E., dated 26-11-2010 was issued by C.B.E. & C. w.r.t. Notification Nos. 29/2004-C.E. as amended by Notification No. 58/2008-C.E., dated 7-12-2008 and Notification No. 59/2008-C.E., dated 7-12-2008
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