2019 (5) TMI 807

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....is from November, 2015 to June, 2017. 2. Brief fact of the case is that the appellant is engaged in the manufacture of excisable goods, namely, PVC leather cloth, Coated Textile Fabrics following under Tariff Item 59031090 of the First Schedule of the Central Excise Tariff Act, 1985 (for short 'Act'). The appellant is clearing the final products on payment of excise duty at the applicable rate and also for the same consignment by availing the benefit of Notification No. 30/2004-CE dated 09/07/2004, for which, as per the condition of the Notification, Cenvat Credit is not available under the provisions of Cenvat Credit Rules, 2004 ( for short 'Credit rules'). The appellant was following the practice of availing the Cenvat Credit on inputs ....

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....), is to be treated as if no credit was ever taken and amounts to satisfying the conditions of the said Notification, which says that no credit should have been availed on the inputs. In view of above the impugned order is not legal and sustainable. 4. Ld. DR on behalf of the Revenue supports the impugned order. 5. We have considered rival submissions and perused the appeal records. 6. We find that issue is settled in favour of the appellant in case of Spentex Industries Limited vs CCE & ST [2016(338) ELT, 614 (Tri-Del.)] wherein it is held that conjoint reading of the condition stipulated in the said Notification and Rule 6(3D) of the Credit Rules, make it clear that payment of 6 % of value of exempted goods under Rule, 6 (3)(i) of t....