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TMI Blog2023 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the respondent registered with the Deptt. vide Regn. No. AABCP6257AXM001 dated 1.7.03 are engaged in the manufacture of Ferro Silicon, Calcium Carbide and Ferro Chrome falling under 1st Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They requested that they intend to avail the benefit of Notification No. 1/2010-CE dated 6.2.2010 (hereinafter referred to as "the notification") after undertaking expansion of their unit by making new investment by more than 25% of the existing value of plant & Machinery after 6.2.2010. In support of their claim, they placed on records the copies of requisite documents with regard to installation of additional machinery and approvals granted by the DIC Jammu. The adjudicating Authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e plant and machinery is to be considered for computing 25% limit, one has to look at the intention of notification and take a view in accordance with its intention. 5. He further submits that both the authorities below have not examined the notification in its proper perspective. He further submits that the present case is not a case relating to expansion of capacity but a case whether existing product has been replaced by a new product and therefore the respondents are not entitled to the benefit of notification 01/10-CE dated 06.02.2010. 6. On the other hand, the respondent has filed the cross objections which are on record and as per the respondent both authorities below have properly examined the applicability of notification 01/10-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led plant and machinery is not disputed by the department. 9. The purpose stipulated in para 8(b)(i) of expansion of capacity means expansion of capacity of the existing product or diversification from the existing product. Further, we find that the Commissioner (Appeals) in para 7(i) has observed that exemption notification has to be interpreted by taking into consideration, the language of the notification which has to be given its due effect. If the tax payer falls within the plain terms of the exemption, it cannot be denied its benefit by calling any aid a supposed intention of the exempting authority. There are catena of judgments that the reading of the Notification cannot be done in the manner, so as to give a narrow and restricted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beral and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is to be construed strictly and against the subject but once ambiguity or doubt about applicability is lifted and the subject falls in the notification then full play should be given to it and it calls for a wider and liberal construction..." 10. Further, we find that the Ld. Commissioner (Appeals) has also relied upon the other decisions to this fact which makes it clear that going by the impugned interpretation of the notification respondents are entitled to the benefit of the said notification. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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