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2015 (5) TMI 56 - CESTAT MUMBAIAvailment of CENVAT Credit - Clearance of goods without payment of duty under Notification No. 29/2004-CE and Notification No. 30/2004-CE both dated 9/7/2004 - Held that:- Documents only gives the quantity and value of the goods exported and cleared in the domestic market and goods cleared under Notification No. 29/2004 and 30/2004 dated 9/7/2004. Further, the appellant/assessee has given the data relating to packaging material on which, they have availed the Cenvat credit and packaging material on which they have not availed Cenvat credit. In our view the benefit of Notification No. 30/2004 and 9/7/2004 is available only when no credit on inputs is taken by them. Thus for availing exemption from payment of duty, it is incumbent part of the appellant/assessee to produce record/evidences that they have not availed or utilized packaging material (on which credit of duty was taken) in the manufacture of exempted goods. It is only when such record/evidences is available that benefit of Notification No. 30/2004 can be extended. In case they have availed the credit of duty on the packaging material which in turn is used for packaging of exempted goods, benefit of Notification No. 30/2004 will not be available. Appellant has not produced the said data. Original authority has also not gone into such details. - Rule is not relevant as exemption itself is subject to the condition of non-availment of Cenvat Credit on inputs - Matter remanded back - Decided in faovur of assessee.
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