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2014 (9) TMI 960 - AT - Central ExciseBenefit of Notification No. 7/2003-C.E., dated 1-3-2003 and Notification No. 30/2003-CC, dated 9-7-2004 - input where CVD paid is ‘NIL’ - Non fulfillment of condition of the Notifications - From the language used in the exemption notifications it is observed that there is no prescribed condition that duty should be paid on the inputs. The only condition is that an assessee claiming these exemptions should not take any Cenvat credit. Also there is no such condition that unless the inputs are clearly recognisable as non-duty paid in these notifications. This interpretation also finds support from the decision given by CESTAT, Mumbai, in the case of Garware Marine Industries Ltd. and Others v. CCE, Aurangabad [2007 (10) TMI 607 - CESTAT MUMBAI] - Decided in favour of assessee.
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