2017 (3) TMI 299

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant is manufacturing various kinds of Yarn. As per Notification No.30/2004-CE dt. 09.07.2004, the Nylon Filament Yarn or Polyester Filament Yarn (210 Deniers with tolerance of 6%) (hereinafter called as the said goods) was exempt from payment of duty. At the time of procurement of inputs, the appellant availed the Cenvat Credit but at the time of clearing of the said goods by claiming exemption under Notification No.30/2004-CE dt. 09.07.2004 in appeal No.E/2357/2007, the appellant reverse the Cenvat Credit attributable to the input used in manufacture of said goods and in remaining appeals namely E/53093/2014, E/50974/2015 & E/53359/2015 the appellants reverse 5%/6% of the value of final exempted goods. The Revenue is of the view that as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, 2004. It is the submission of the appellant has complied with condition of Rule 6(3) of Cenvat Credit Rules, 2004. Therefore, appellant is entitled for benefit of Notification 30/2004-CE dt. 09.07.2004. He also submits that in their own case for another period on the identical facts vide Final Order No.61366/2016 dt. 15.09.2016, the benefit of notification was granted. Consequentially, he prayed that the impugned orders are to be set aside. 5. On the other hand, learned AR opposed the contention of the Ld. Counsel and submits that as the appellant has violated the condition of the Notification in question. Therefore, the appellant is not entitled for benefit of Notification. It is his submission that it is the condition of the Notificat....