were availing the exemption Notification No. 29/2004-CE dated 09.07.2004 as well Notification No.30/2004-CE dt.09.07.2004. Notification ... Notification No.30/2004-CE, they have no option but to avail of the exemption notification 30/2004-CE only and they
Notifications
No.29/2004 and 30/2004 both dated 09.07.2004 is permissible
as per Circular 795/28/2004-CE dated 28.07.2004. It is further
Page ... Cenvat Credit Rules, 2004 was
introduced, they opted for the exemption from
payment from duty vide Notification No. 30/2004-CE
continuously for the years
eligible for exemption from counter-
veiling duty under Notification No. 30/2004-CE dated 09.07.2004
when the appellant have inadvertently failed to claim the benefit ... entry; and
(b) the second issue is whether Notification No. 30/2004-CE dated
09.07.2004 which exempts 100% polyester knitted fabric when
imported into India
virtue of Notification No.
30/2004-CE. Exemption under Notification No. 30/2004-CE cannot be denied
on the ground the said Notification provides ... 2004-CE dtd. 09.07.2004 and wholly
manufactured from the raw materials manufactured or produced in India.
We find that Notification No. 30/2004-CE
Commissioner (Appeals) and has also claimed the benefit of Notification No.
30/2004-CE dtd. 19.07.2014 as amended by Notification No. 34/2015-CE ... benefit of Notification No. 30/2004-CE dtd.
09.07.2004. A fresh issue of benefit of Notification No. 30/2004 -CE dtd.
09.07.2004 is raised before
partly without payment of duty, availing
exemption under Notification No.30/2004-CE.
3. In Mill Nos. 1, 2, 3, 4 and 5 only ... cleared without payment of duty under Notification No. 30/2004-CE,
as well as on payment of duty, and also exported.
5. Since appellant
authority vide its impugned order
dated 30-8-2006 by denying the benefit of Notification No. 30/2004-CE
dated 09.07.2004 confirmed the demand ... benefit of
Notification No 30/2004-CE dated 09.07.2004 as the condition of Notification
No. 30/2004-CE was that no credit of excise duty
factory building. Appellant claimed the
exemption under Notification No. 30/2004-CE dated 09.07.2004 on
clearances of texturised yarn and knitted fabrics. As per revenue ... 30/2004-C.E. will mean the 'same factory' and
appellants will be entitled to the exemption under Notification No. 30/2004
cause notice is that the appellant
while availing the Notification No. 30/2004-CE though reversed the cenvat
credit attributed to input, input in process ... department is that
while availing the exemption Notification No. 30/2004- CE dated 09.07.2004,
the appellant was not entitled to utilize the cenvat credit lying
clearances
(domestic clearance and export clearance) in terms of Notification
No. 30/2004-CE dated 9.7.2004. Originally for the period prior to
10.6.2010, the appellant ... Credit Rules, 2004.
10. Subsequently from 10.6.2010, the appellants started
availing the benefits of both the Notification 29/2004 and
30/2004. He submitted that
