2008 (1) TMI 175

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....e appellants filed this appeal against the impugned order whereby credit in respect of capital goods was denied to the appellants on the ground that they were clearing goods without payment of duty under Notification No. 30/2004-CE dated 9.7.2004. 3. Contention of the appellants is that Notification No. 30/2004-CE dated 9.7.2004 provides that nothing contained in this notification shall apply to ....

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....e manufacturer is manufacturing and clearing the goods under notification No. 30/2004-CE, as well as clearing the goods on payment of duty in such circumstances the manufacturer can avail the credit in respect of capital goods, and he is debarred from taking credit in respect of goods used in manufacture of goods cleared under the said notification. The appellants are only manufacturing cotton yar....