2016 (11) TMI 690

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....ation No. 29/2004-CE dated 9.7.2004 and Notification No. 30/2004-CE dated 9.7.2004. The Notification No. 29/2004-CE dated 9.7.2004 prescribed concessional rate of duty @ 4% of yarn without any condition and such the appellant has availed credit on the inputs. This exemption was availed in respect of yarn manufactured and cleared for export on payment of duty @ 4% and was being exported and refund claimed. However, Notification No. 30/2004-CE dated 9.7.2004 provided full duty exemption subject to the condition that no credit is taken on the inputs. This exemption being available in respect of intended use for domestic consumption. The appellant has not taken inputs duty credit in respect of the goods cleared at nil rate of duty under Notific....

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.... been held as under: 6. There is no dispute that during period of dispute, the clearances for domestic consumption had been made by the appellant at nil rate of duty by availing the Notification No. 30/2004-C.E. and clearances for export had been made on payment of 4% duty under Notification No. 29/2004-C.E. There is also no dispute that during the period of dispute no input duty credit had been availed and only capital goods Cenvat credit had been availed in respect of which there is no prohibition in Notification No. 30/2004-C.E. Thus the appellant even in respect of clearances made under Notification No. 29/2004-C.E. also, had not availed input duty credit/ though in respect of these clearances, they could have availed the input duty ....