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2013 (7) TMI 886 - CGOVT - Central ExciseDenial of rebate claim - goods exported were wholly exempted from payment of Central Excise duty vide Notification No. 30/2004-C.E., dated 9-7-2004 - Held that:- applicant availed exemption from payment of duty under Notification No. 30/2004-C.E. (N.T.), for domestic clearances whereas on export clearance duty was paid in terms of Notification No. 29/2004-C.E. (N.T.). - exemption granted absolutely from whole of duty of excise has to be availed and in that case there is no option to pay duty. In this case goods are not exempted unconditionally. The Notification No. 30/2004-C.E. (N.T.) is a conditional one since said exemption is available only if Cenvat credit is not availed. So, the applicant was not under any statutory compulsion to avail said notification. As such there was no bar on the applicant to pay duty under Notification No. 29/2004-C.E. (N.T.) since as per C.B.E. & C. Circular No. 845/03/06-CX (F. No. 267/01/06-CX.8), dated 1-2-2007 and 795/28/2004-CX, dated 28-7-2004, both the Notifications can be availed simultaneously. - rebate claim is admissible to the claimant under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Decided in favour of assessee.
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