TMI Blog1997 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... i, JDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. The appellants manufacture Motor Vehicles classified under the old Central Excise Tariff Items 34-I(2) and 34-I(3). They had been clearing goods under 34-I(3) from November 1980 and goods under Item 34-I(2) were cleared from July, 1981. The appellants applied for excess production incentive rebate in terms of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not effected during the financial years 1981-82, 1982-83 and 1983-84." 2. The Asstt. Commissioner found that the specified goods in respect of which the rebate claim was made were those falling under Item 34-I(2) CET which is covered by Sr. No. 39 of the Table to the Notification and that these goods were cleared for the first time in July, 1981. Hence, the Asstt. Commissioner held that con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are severable, being punctuated with a semi colon (;) and by the use of the disjunctive word OR which is the antithesis of AND . It was further submitted that the appellants had cleared specified goods from the factory earlier to 1-4-1981 as they had cleared vehicles falling under Item 34-I(3) in 1980 which is also specified goods for the purpose of the notification. It was urged, citing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from which specified goods are cleared. Two categories of factories are mentioned in respect of which no credit shall be allowed. One category is where clearances of the specified goods were effected for the first time on or after 1-4-1981. The second category is one from which no clearances of specified goods had been effected during the financial year 1981-82, 1982-83 and 1983-84. In such a vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has to be computed separately. Condition B(i) lays down that the clearances (including the base clearances) of the specified goods shall be computed separately in respect of each serial number of the Tables in terms of the unit for calculation given in the Table against each serial number and aggregate of clearances of all the goods specified in Col. (3) of the Table against each serial number ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
