https://www.taxtmi.com/caselaws?id=332021 The Tribunal found the appellant eligible for exemption under Notification 30/2004-CE despite availing credit on all inputs. Relying on Rule 6(3D) and precedent, the Tribunal held that payment under Rule 6(3)(i) qualified the appellant for the exemption. The Original Authority's failure to consider Rule 6(3D) rendered their decision unsustainable. Consequently, the Tribunal set aside the order and ruled in favor of the appellants, emphasizing the significance of legal provisions in determining exemption eligibility under the Cenvat Credit Rules, 2004. en-us Mon, 08 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332021 The Tribunal found the appellant eligible for exemption under Notification 30/2004-CE despite availing credit on all inputs. Relying on Rule 6(3D) and precedent, the Tribunal held that payment under Rule 6(3)(i) qualified the appellant for the exemption. The Original Authority's failure to consider Rule 6(3D) rendered their decision unsustainable. Consequently, the Tribunal set aside the order and ruled in favor of the appellants, emphasizing the significance of legal provisions in determining exemption eligibility under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332021