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TMI Blog2023 (10) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ase are that the appellants are engaged in manufacture of Paper and Paper Boards falling under Chapter Sub-Heading No. 48043100 and 48044100 of the Central Excise Tariff Act, 1985. During the relevant period, they have availed exemption under Sl. No. 91 of the Notification No. 04/2006-CE dt. 01.03.2006. Alleging that the appellants had wrongly availed the benefit of said Notification, show cause notices were issued for both the units for the period from 01.04.2010 to 15.06.2010 (unit-I) and from 01.04.2010 to 08.05.2010 (unit-II) demanding CENVAT Credit of Rs. 88,39,320/- (unit-I) and Rs. 1,35,78,373/- (unit-II) with interest and penalty. On adjudication, the demands were confirmed with interest and penalty. Hence, the present appeals. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly availed the benefit of Sl. No. 91 of the Notification No. 04/2006-CE dt. 01.03.2006, whereas their product is covered under Sl. No. 90 of the said Notification. We find that this issue has been considered by this Tribunal in the case of Balakrishna Paper Mills Ltd - 2015 (329) ELT 468 (Tri. Mum.). After examining the relevant entries of the Notification and the conditions prescribed thereunder, this Tribunal has observed as follows :- "6. For proper appreciation of the dispute, we reproduce the relevant entries and conditions of Notification 4/2006:- 90. 48 Paper and paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a plant attached thereto for making bamboo or wood pulp. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 8/2003 - Central Excise, dated the 1st March 2003. It would be seen from the above table that serial No. 93 prescribes the duty rate without any conditions whatsoever. Further; serial No. 91 prescribes duty rate subject to condition at serial No. 11. There are two conditions attached the said serial number. The first condition is that this exemption shall not be applicable if the factory in which the said goods are manufactured has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the whole of the duty of Excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of Excise on such goods." It would be seen from the said Section 5A that the Central Government is empowered to exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the Notification from the whole or any part of the duty. Further, a reading of Section 5A(1A) shows that for the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of Excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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