2005 (9) TMI 127

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....er examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Hence, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. Ld. Commissioner of Central Excise has denied the benefit of Notification No. 30/2004-C.E., dated 9-7-2004 to the assessee and confirmed demand of duty of over Rs. 66 lakhs ag....

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....ions of the CENVAT Credit Rules. Ld. Commissioner observed, inter alia, that, where the input, duty credit was not availed, the benefit of the Notification was admissible. Nevertheless, he denied the benefit of exemption to the party. We have heard ld. SDR also. 3. The appellants have furnished evidence of input duty credit having been reversed by them on 5-8-2004. They have also relied on the ....