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TMI Blog2017 (1) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Representative ORDER Per Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against OIA No. 137/2013-AHD-II-CE/AK/COMMR-A-/AHD dated 05/07/2013 passed by Commissioner (Appeals) of Central Excise-Ahmedabad-II. 3. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 38 of CETA, 1985. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketable. Accordingly, permission was sought for destruction of the unusable finished goods seeking remission of duty involved on the same. While making the application, they reversed the CENVAT credit of the inputs used in or in relation of manufacture of such finished excisable goods. It is his contention that there is no lapse on their part as the inputs were duly utilized in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on such inputs in accordance with Rule 5C of CCR, 2004, before making an application for remission of duty applicable on the final product. Rule 5C of CCR, 2004 reads as follows:- "Where on any goods manufactured or produced by an assessee, the payment of duty is ordered to be remitted under Rule 21 of the Central Excise Rules, 2002, the CENVAT credit taken on the inputs used in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 (39) STR 754 (Bom.) observed as:- "34. It would thus appear that it is settled position of law that in taxing statute, the Courts have to adhere to literal interpretation. At first instance, the Court is required to examine the language of the statute and make an attempt to derive its natural meaning. The Court interpreting the statute should not proceed to add the words which are not found i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing is to be read in, nothing is to be implied and one is required to look fairly at the language used and nothing more and nothing less. No doubt, there are certain judgments of the Apex Court which also holds that resort to purposive construction would be permissible in certain situation. However, it has been held that the same can be done in the limited type of cases where the Court finds tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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