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2010 (3) TMI 613 - AT - Central ExciseCenvat/Modvat – Composite mill- Notification No. 29/96-C.E. prescribing composite mill as one having spinning facility. Definition changed by Notification No. 28/2000-C.E., dated 31.03.2000 where requirement of spinning facility dropped. Definition changed once again by Notification No. 7/2001-C.E. (N.T.), dated 1.3.2001 to include spinning facility in composite mill. Assessee a composite mill according to definition during 2000-01 hence department’s view that only 40% credit available and not 50% credit as available to non-composite mill. Held that - in the light of the decision of W.P.I.L Ltd. v. CCE, 2005 -TMI - 47237 - SUPREME COURT OF INDIA, where held that when later notification continues with exemption available before intervening period, exemption cannot be said to have been withdrawn. Ratio applicable on all fours. Assessee not composite mill during intervening period 2000-01. Assessee’s appeal allowed.
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