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TMI Blog2018 (8) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Cenvat Credit on the inputs and have sought to avail the benefit of exemption in terms of Notification No.30/2004 dated 09.07.2014 with respect to the unutilized balance of Cenvat Credit lying in the credit account as on 1st of April, 2014. The Department has asked for the same to be lapsed in view of contravention of Rule 11 (3) (i) & (ii) of Cenvat Credit Rules, 2004 (CCR) in as much as the appellant had not struck off balance of Cenvat Credit lying in the account at the time of opting for exemption from payment of whole of excise duty, under the said notification. Accordingly, a show cause notice dated 5th September, 2015 was served upon the appellant and the lapse as above has been confirmed vide the impugned order. Hence the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r support from the decision of CESTAT-Chennai in the case of Janson Textile Processors Vs. Commissioner of Central Excise & ST Salem wherein it was held as follows:- "5.1 The core issue that comes up for decision is whether the transitional provisions contained in sub-rule (3) of Rule 11 will be applicable to both sub-rules 3 (i) and 3 (ii). For better understanding, the relevant provisions relating to manufacturers are reproduced as under : "RULE 11. Transitional provision. - .... .... ..... (3) A manufacturer or producer of a final product shall be required to pay an amount equivalent to the CENVAT credit, if any, taken by him in respect of inputs received for use in the manufacture of the said final product and is lying in stock o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aram v. UOI, AIR 1961 SC 935; Firoj Farukee v. State of West Bengal, AIR 1972 SC 2141] . However, in respect of the sub-rule 3 (i) and sub-rule 3 (ii) ibid, there should not be any such confusion or doubt, since those two sub-rules are separated not by just a particle ‚or‛ but also by a semicolon (;), thus creating an additional wall for conveying mutual exclusivity between the two sub rules. There is also no basis for suggesting that the use of ‚or‛ between these sub-rules conveys the meaning ‚or both‛. For example, to be able to impose both a fine and a penalty, one would need to add ‚or both‛ to the end of the phrase. That surely is not the case here. 5.3 Viewed in this context, it is but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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