TaxTMI 
TaxTMI 
dear experts,
can any one pls explain the clarification in detailed ..?
regards,
Manan Pandya
detailed clarification on excise tariff notification no.34/2015, 35/2015,&36/2015, dated:17/07/2015
20 Jul 2015 
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Appropriate duty paid requirement restricts excise exemption for finished textile goods when inputs are duty exempt, altering eligibility.
Notification No. 34/2015-CE amends the exemption under Notification No. 30/2004-CE by making exemption available only where the appropriate duty leviable/paid on raw materials is satisfied and no CENVAT credit has been availed on inputs. Judicial and CBEC precedents have been interpreted to exclude inputs that are duty exempt or subject to NIL rate from qualifying as "appropriate duty paid," so finished goods made from such inputs are presently not eligible for the exemption absent further CBEC clarification; sectoral conditions not amended (e.g., footwear condition) continue to apply. (AI Summary)
Notification No. 34/2015-CE amends the exemption under Notification No. 30/2004-CE by making exemption available only where the appropriate duty leviable/paid on raw materials is satisfied and no CENVAT credit has been availed on inputs. Judicial and CBEC precedents have been interpreted to exclude inputs that are duty exempt or subject to NIL rate from qualifying as "appropriate duty paid," so finished goods made from such inputs are presently not eligible for the exemption absent further CBEC clarification; sectoral conditions not amended (e.g., footwear condition) continue to apply. (AI Summary)