2015 (10) TMI 1790

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....nt. Shri Ranjan Khanna, DR, for the Respondent. ORDER The benefit of Notification No. 30/2004-C.E., dated 1-3-2004, which grants exemption to cotton and synthetic yarn and other specified items, was denied to the appellant on the ground that the condition of non-availment of Cenvat credit does not stand fulfilled by them. 2. It is undisputed that at the time of clearance of the said exemp....

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....p;The reference and reliance of the lower authorities to the explanation to Rule 3 providing that where the provisions of any other rule or notification provide for grant of thorough or part exemption condition of non-availment of credit of duty paid on the inputs, such provisions of other rules or notification shall prevail, is not appropriate. The effect of such explanation is that the condition....