2018 (12) TMI 927

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....ed in the manufacture of Kraft paper under Central Excise Tariff Heading 4804 11 00 of the Central Excise Tariff Act, 1985. The appellant also availed CENVAT Credit on inputs and input services and were utilizing the same for payment of excise duty on clearance of Kraft paper. It appeared that the assessee was exempt from payment of duty up to the first clearances of 3500 MT of Kraft paper in any financial year in terms of Notification No. 04/2006-CE dated 01.03.2006, but however, they opted to pay duty on the first clearances of 3500 MT for the disputed period without availing the exemption. It is the case of the Revenue that Sl. No. 90 of Notification 04/2006-CE being absolute in nature, the assessee ought to have availed the same and had....

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....i in Final Order Nos. 41906-41909/2018 dated 30.05.2018, the relevant portion of which is reproduced below : "6. A bare reading of Sl.No. 90 of the Notification supra, we find that the same is controlled by the condition No. 10. While the rate of duty on the goods described at Sl.No. 90 are 'nil' ie., exempted, the goods at Sl.No. 91 are taxed at 4%; Sl.No. 90 is controlled by condition No. 10 whereas Sl.No. 91 is controlled by condition No. 11. The first condition is that the exemption is available for the clearance of first 3500 MTs and the second condition is that the exemption is not applicable to a manufacturer who avails exemption under Notification No. 8/2003-CE dated 01.03.2003. The 'nil' rate of tax is therefore available subject ....