2009 (2) TMI 657

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri Devan Parikh, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The issue involved in the present appeal is as to whether the appellants are entitled to benefit of Notification No. 30/2004-C.E., which prescribes a condition that credit of duty paid on the inputs has not been taken. It is noted that the appellant was also availing benefit of another....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ccounts not maintained - However, credit availed in respect of manufacture of exempted goods reversed simultaneously - Once credit reversed, it can be said that no input credit had been availed - Condition for non-availment of input credit in respect of Notification No. 30/2004-C.E. satisfied - Benefit of Notification Nos. 29/2004-C.E. and 30/2004-C.E. be extended - Rule 6(3) of Cenvat Credit Rule....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otification cannot be denied. This judgment is given in the context of erstwhile Notification No. 14/2002-C.E., which is similar to Notification No. 30/2004-C.E., dated 9-7-2004. Both the notifications deal with textile articles falling under Chapters 50 to 63 of the Central Excise Tariff. Further, all goods falling under Chapters 50 to 63 of the Tariff are covered under Rule 6(3)(a) of the Cenvat....