2012 (5) TMI 326

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....p; Shri R.K. Gupta, AR for the Respondent   Per Archana Wadhwa (for the Bench):   After hearing both sides, I find that the appellants are engaged in the manufacture of textile goods and were availing the benefit of Notification No. 29/04-CE and Notification No. 30/04-CE whereas the notification No. 29/04-CE permitted concessional rate of duty subject to availment of modvat cred....

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....unconditionally exempted and for the period prior to period involved as also post such period, they were clearing their final product on payment of duty in terms of Notification 29/04. Merely because during the relevant period, there was no clearance in terms of Notification No. 29/04, the same will not make their final product unconditionally exempted so as to attract the provisions of 6(4). For ....

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....te of duty after availing the benefit of modvat credit. If that be so, it cannot be held that the final product manufactured by the appellant, is exclusively exempted so as to deny them the benefit of credit. Merely because during the relevant period, when the capital goods were received in their factory, there were no clearance by availing the benefit of Notification No. 29/04, will not make thei....