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2018 (1) TMI 1686 - CESTAT NEW DELHIEligibility for simultaneous benefit under N/N. 30/2004 and N/N. 29/2004 (now 7/2012) - manufacturer and exporter of the cotton fabrics and cotton yarn - sold in the domestic market without payment of excise duty - period of dispute is October, 2014 to September, 2016 - HELD THAT:- Notification No. 29/2004 providing the concessional rate of duty and there is no condition prescribed in Notification No. 30/2004. The goods were fully exempted provided that no credit was taken on the input. The Notification No. 30/2004 is mainly applicable to the domestic sale. On the other hand, Notification No. 29/2004 is mainly related to the export. From the Board’s Circular No. 795/28/2004-CX., dated 28-6-2004, it is clarified that the simultaneous benefit under the Notification Nos. 29 & 30/2004 can be availed provided the manufacturer is maintaining the separate books of account for goods availing for each notification. Further, the Circular No. 845/03/2007-CX. dated 10-2-2007 has clarified that in order to facilitate simultaneous availment of the two notifications, such manufacturers may be advised not to take credit initially and can take only proportionate input credit on input used in the manufacture of finished goods cleared by him on payment of duty. It is clear that the appellant can avail the benefit of both the notifications simultaneously provided the condition laid down in each notification is satisfied. Matter remanded to the original authority to see whether the assessee has satisfied the condition of each notification if so then simultaneous benefit may be allowed to the appellant but by providing an opportunity to the appellant - appeal is allowed by way of remand.
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