https://www.taxtmi.com/forum/issue?id=109904 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. en-us Fri, 19 Feb 2016 12:29:23 +0530 Thu, 23 Jan 2025 15:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109904 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. Discussion-Forum Central Excise Fri, 19 Feb 2016 12:29:23 +0530 https://www.taxtmi.com/forum/issue?id=109904