https://www.taxtmi.com/forum/issue?id=108910 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. en-us Mon, 20 Jul 2015 11:30:32 +0530 Thu, 23 Jan 2025 15:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108910 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. Discussion-Forum Central Excise Mon, 20 Jul 2015 11:30:32 +0530 https://www.taxtmi.com/forum/issue?id=108910