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TMI Blog2012 (6) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... of Kutch. They are engaged in the manufacture of seamless stainless steel and carbon steel tubes/pipes. As the units located in the area of Kutch had been extended the benefit of exemption by way of a special mechanism in terms of the provisions of Notification No. 39/2001-C.E., dated 31-7-01, the appellant was enjoying the benefit of the same. The said notification placed certain conditions, which are required to be fulfilled before the exemption becomes available to an assessee. In terms of the said notification, the new industrial set up in the Kutch District on or after the duty of publication of the notification and having original value of investment in plant and machinery to the extent of Rupees Twenty Crores are entitled to the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e additional plant and machinery was installed after 31-12-05, for manufacture of the same very goods, which were being manufactured by the appellant prior to the cut-off date i.e. 31-12-05. As such, it is nothing but enhancement of the production capacity of the unit, which was, in any case, availing the benefit of the area based exemption Notification No. 39/2001-C.E. Learned advocate submits that once the assessee fulfils the criteria of the notification, the benefit of the same would be available to the goods manufactured with the machinery installed after 31-12-05. He submits that after crossing the limit of Rupees twenty crores investment in plant and machinery, they reach the zone of finite exemption. It is their contention that once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12-05 would amount to expanding the scope of the notification, which is not the intention of the legislation. He also draws our attention to the various circulars issued by the Government clarifying that the benefit of notification will not be available in the situation present in the instant case. He submits that such officials statements of the meaning of statutes are of particular importance since every statute is originally promoted by Government, which is assumed to be legislative intent behind a legislation. Accordingly, he prays for setting aside the impugned decisions. 6. After carefully considering submissions made by both the sides, we find that there is no dispute about the fact that the goods, in respect of which refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be available in respect of those units which have been fully complete prior to 31-12-05 and has started their production prior to the said date. There is nothing in the said notification as regards extension of the said date of 31-12-05 in respect of the subsequent instalment of plant and machinery. As rightly contended by learned SDR, when the notifications are unambiguous and clearly lay down the conditions, the scope of the same cannot be extended by referring to the legislative intent. Such notifications are required to be interpreted in accordance with the words of the notification. 9. Even if we go by the legislative intent, the same becomes clear from the various circulars and clarifications issued by the Government. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in such a situation, exemption would not be available to this new product. The said new product would be cleared on payment of duty, as applicable, and separate records would be required to be maintained to distinguish production of these products from the products which are eligible for exemption. The other situation is the one where a unit starts producing some products (after the cut off date) using the plant and machinery installed upto the cut off date and without any addition to the plant and machinery. For example, in case of plastic moulded products a unit may commence the production of different products simply by changing the moulds and dies. In that case, the unit would be eligible for the benefit of Notification because the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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