Exemption under Notification 30/2004-CE upheld where the appellant's own case had already settled entitlement.

Exemption under Notification No. 30/2004-CE could not be denied on the basis of the non-availment of credit condition or the later amendment in Notification No. 34/2005-CE, because the appellant's entitlement had already been accepted in its own earlier case. That position was treated as settled after the Supreme Court dismissed the Revenue's review petition, and the contrary reasoning in the impugned order was therefore unsustainable. The appellant was entitled to the exemption, and the adverse order was set aside.

---

---

Issues: Whether the appellant was entitled to the exemption claimed under Notification No. 30/2004-CE despite the objection based on non-availment of credit condition and the subsequent amendment in Notification No. 34/2005-CE.

Analysis: The exemption claim was examined in the light of the Tribunal's earlier decision in the appellant's own case, where the same benefit had been allowed. The legal position was treated as settled by the affirmation of that view through dismissal of the Revenue's review petition by the Supreme Court. In that context, the contrary reasoning in the impugned order could not be sustained.

Conclusion: The appellant was held entitled to the exemption and the impugned order was set aside.

Ratio Decidendi: Where the appellant's own case has already settled entitlement to the exemption and that position stands affirmed by the Supreme Court, the exemption cannot be denied on the same ground.

---