CESTAT order Copy

[kamal chordia]

Dear sir

Please refer below case law and if any once have copy of CESTAT order then please provide the same.

Thanks & regards

Kamal

SPENTEX INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., INDORE

Case-Laws SPENTEX INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., INDORE - 2015 (10) TMI 1790 - CESTAT NEW DELHI - CESTAT NEW DELHI - Tri - Benefit of Notification No. 30/2004-C.E., dated 1-3-2004 - Non-availment of Cenvat credit - held that:- at the time of clearance of the said exempted final products, the appellant have paid 6% of the amount of the ..

[KASTURI SETHI]

Sh.Kamal Chordia Ji,

The CESTAT judgement is appended below:-

2015 (317) E.L.T. 582 (Tri. - Del.) - SPENTEX INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., INDORE

[DR.MARIAPPAN GOVINDARAJAN]

I also produce the said judgement as reported in TMI.

SPENTEX INDUSTRIES LTD. Versus COMMISSIONER OF C. EX. & S.T., INDORE - 2015 (10) TMI 1790 - CESTAT NEW DELHI

[kamal chordia]

Thanks a lot Sir.

[Guest]

Thanks everyone for clarification

Regards,

Rajesh Patil

AI Summary

Benefit of exemption notification upheld for non availing of input credit on exempted final products in tax appeal The tribunal considered entitlement to the benefit of Notification No. 30/2004-C.E. where the manufacturer did not avail Cenvat credit but paid under a clearance/composition mechanism; it treated the clearance payment as operative for applying the notification, addressing the interaction between non availment of Cenvat credit, clearance payment requirement, and notification benefit.