TMI Blog2012 (8) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption in relation to articles of textile would be available to the extent of the textile material used in manufacture of such articles. Therefore, prima facie we find merit in the submissions made by the ld. Counsel for the appellant and there is a prima facie case in favour of the appellant accordingly we allow the stay application and recovery pursuant to the impugned order is also stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 30/2004-C.E., dated 9-7-2004 which provides exemption from Excise duty to the article of textile. It is not disputed that the tents manufactured and cleared by the appellant are classifiable under Chapter 63 of the Central Excise Tariff Act, 1985 and that the appellant is not availing Cenvat credit in respect of the inputs/used for manufacture of tents. 3. The department being of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Excise duty subject to the condition as if such goods fall within the Chapters 61, 62, 63 (except 63090000 and 63100000) then pre-condition for availing benefit of notification is that the manufacturer should not have taken Cenvat credit in respect of the duty paid on inputs. Ld. Counsel submits that the tent comprising of cotton fabric and aluminium support, obviously is an article of textile a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... textile material used in manufacture of such articles. Therefore, prima facie we find merit in the submissions made by the ld. Counsel for the appellant and there is a prima facie case in favour of the appellant accordingly we allow the stay application and recovery pursuant to the impugned order is also stayed till the disposal of the appeal. 7. Appeal be listed in due course. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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