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TMI Blog2014 (4) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... e For the Respondent- Shri Alok Srivastava, A.R. JUDGMENT Per: Mr. M.V. Ravindran; When this stay petition was called out, we find that the appeal itself could be disposed of at this juncture hence, after allowing the application for the waiver of pre-deposit of amounts involved, we take up the appeal for disposal. 2. Heard both sides and perused the records. 3. On perusal of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r final disposal. It is the case of the revenue that once appellant was availing the benefit of Notification No.5/2006-CE then Cenvat Credit should not have been taken. Alternately, it can also be viewed that once appellant started taking Cenvat Credit then benefit of Notification No.5/2006-CE was not admissible. If the benefit of Notification No.5/2006-CE was not admissible then appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headings, he can claim more beneficial one and it is the duty of the Government to grant such benefit to applicant, who is entitled to such benefit. In the case of M/s. Indian Petrochemicals (supra), the Hon ble Supreme Court was of the view that if two exemption notifications are applicable in a given case, the assessee may claim benefit of the notification, which was more beneficial. Further, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has held that when there are Notifications when are in force simultaneously then that Notification which is beneficial to the assessee should be applied.
5. In view of the foregoing and the settled position of law, the impugned order is liable to be set-aside and we do so. Appeal is allowed.
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