2019 (12) TMI 1328

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....llant Shri. Vinod Lukose, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellants, prior to December, 2007 were availing exemption Notification No. 29/2004-CE dated 09.07.2004. From December onwards, they started availing exemption under notification No. 30/2004-CE dated 09.07.2004, according to which there is nil rate of duty. On th....

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....e availed the exemption notification No. 30/2004-CE. They are not required to reverse the Cenvat Credit accumulated as on date of starting of availing the exemption notification No. 30/2004-CE. He submits that the identical issue has been decided by this bench vide order No. A/10640-10642/2019 dated 04.04.2019. 3. Shri. Vinod Lukose, Learned Superintendent (AR) appearing for the revenue reitera....

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....e identical issue this Tribunal in the case of M/s. Patodia Filaments Pvt. Ltd. vide order No. A/10640-10642/2019 dated 04.04.2019 considered the issue as under. 6. "Heard both the sides and perused the records. We find that the notification No. 30/2004-CE dated 09.07.2004 is not an absolute notification but a conditional notification issued under section 5A. The notification has the cond....

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....ital goods. We also find that on similar issues in the case of Wearit Global Ltd. 2018 (8) TMI 1094-CESTAT, Janson Textile Processors 2018 (7) TMI 850-CESTAT-Chennai and Sitaram India Ltd. 2018 (10) TMI 11-CESTAT-New Delhi, the credit stands allowed to the manufacturer. 7. We, therefore, allow the appeals filed by both the Appellants with consequential reliefs, if any. Revenue's appeal be....