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2012 (5) TMI 326 - AT - Central ExciseManufacturing of textile products - Cenvat Credit - Notification No. 29/04-CE and Notification No. 30/04-CE whereas the notification No. 29/04-CE permitted concessional rate of duty subject to availment of modvat credit, Notification 30/2004-CE allowed unconditional exemption. - held that:- Merely because during the relevant period, when the capital goods were received in their factory, there were no clearance by availing the benefit of Notification No. 29/04, will not make their final product as fully exempted. - benefit of cenvat credit allowed.
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