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2013 (8) TMI 571 - AT - Central ExciseBenefit of exemption under Notification 14/2002 - unprocessed cotton knitted fabrics - , the exemption under Notification 14/2002 at Sr.no.12 was denied to the appellant on the premise that the input (unprocessed knitted fabric) cleared from the Mahape unit have been received by Pawane unit without payment of duty as the appellant has availed exemption under Notification 14/2002 - Held that:- The Commissioner had misdirected to apply the higher rate of duty in the case of the assesses whereas the concessional rate under Notification No. 14/2002-C.E. had been allowed in respect of other units similarly situated - SIMPLEX MILLS CO. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2005 (4) TMI 406 - CESTAT, MUMBAI]. Contention of the revenue that Notification 14/2002 the Mahape unit of the assesse had cleared the goods after satisfying the condition no. 1 i.e. in availing CENVAT credit on inputs/capital goods could not be accepted. As per Notification 14/2002 the Mahape unit of the appellant has cleared the goods after satisfying the condition no. 1 i.e. in availing CENVAT credit on inputs/capital goods. Therefore, goods were cleared without payment of duty at Sr.no.10 of Notification 14/2002. These goods were received by their Pawane unit and the same were deemed to be duty paid as no credit on inputs/capital goods have been availed by their Mahape unit. - order set aside. - Decided in favor of assessee.
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