2018 (9) TMI 638

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....Advocate for the for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that appellant are engaged in the manufacture of PPMF Yarn, Sewing Thread and Narrow Woven Fabrics and other goods which are dutiable. However, PPMF Yarn manufactured by the appellant are fully exempt from payment of duty vide Notification No. 30/2004-CE dated 09.07.2004, subject to condition that no Ce....

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....e maintained the balance in credit much more than the Cenvat credit reversible during the relevant period. Therefore, they reversed the credit without utilization of the same. He submits that they are entitled for the exemption Notification No. 30/2004-CE. 3. Shri Amit Kumar Mishra, ld. Deputy Commissioner (AR) reiterated the findings of the impugned order. 4. On careful consideration of the sub....