2018 (2) TMI 1313

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....hri Satyapal, A.R. for the Appellant- Revenue Shri Mohinder Singh, Advocate for the Respondent-Assessee ORDER Per : Devender Singh The brief facts of the case are that the appellants are engaged in the manufacture of Cotton Yarn and Yarn of Man-made Staple Fibre. During the period July 2004 to December 2004, they cleared their final products for home consumption as well as for export w....

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....ted  2003 (155) ELT 481 (Tri. Del) (b) Surya Roshni Limited vs. CCE Indore  2003 (158) ELT A273 (SC) (c) Spenta International Limited vs. CCE, Thane  2007 (216) ELT 133 (Tri. LB) (d) Brindavan Beverages Pvt. Limited vs. CCE, Meerut-II  2008 (232) ELT 475 (Tri. Delhi) 3. Ld. Advocate submits that they had started availing the benefit of Notification....

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....30/2004-Central Excise However, it is fact on record that the appellant had also cleared the goods on payment of duty under Notification No. 29/2004-CE with effect from 18.06.2005. Hence, we find no fault in the finding of the ld. Commissioner (Appeals) that capital goods were used for manufacture of exempted and duty paid goods. In the identical circumstances, in the appellant s own case 2011 (26....

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...., the appellants started available benefit of notification No. 29/04-C.E. in respect of their clearance for export where there is optional rate of duty of 4% and there is no dispute about the fact that notification No. 29/04-C.E. and 30/04-C.E. were being available during the same period simultaneously. In view of this position, it cannot be said that the capital goods, in question, had been used ....