https://www.taxtmi.com/caselaws?id=447380 CESTAT Chandigarh allowed the appeal regarding denial of benefits under Notifications 29/2004-CE and 30/2004-CE due to CENVAT credit availment. The Tribunal held that appellants can simultaneously avail benefits under both notifications along with capital goods credit. Following precedents in Shrijee Lifestyle and Winsome Yarns cases, the Tribunal ruled that Rule 6(3) of CENVAT Credit Rules 2004 was inapplicable as duty credit on inputs was not availed for both exempted and dutiable goods simultaneously. Assessees have the option to choose the most beneficial exemption notification, and the Department cannot force selection of a particular notification. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447380 CESTAT Chandigarh allowed the appeal regarding denial of benefits under Notifications 29/2004-CE and 30/2004-CE due to CENVAT credit availment. The Tribunal held that appellants can simultaneously avail benefits under both notifications along with capital goods credit. Following precedents in Shrijee Lifestyle and Winsome Yarns cases, the Tribunal ruled that Rule 6(3) of CENVAT Credit Rules 2004 was inapplicable as duty credit on inputs was not availed for both exempted and dutiable goods simultaneously. Assessees have the option to choose the most beneficial exemption notification, and the Department cannot force selection of a particular notification. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447380