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2018 (12) TMI 543 - AT - Central ExciseClearance of processed knitted cotton fabrics - N/N. 14/2002-CE dated 01.03.2002 (serial No. 12) - case of Department is that appellant is not fulfilling the condition no. 3 of the said Notification inasmuch as the unprocessed cotton fabrics used in the manufacture of processed knitted cotton fabric is clearly exempted and no duty was paid consequently - Held that:- The issue is no longer under dispute as under the same set of facts and the issue on merit it has been decided by the Larger Bench in the case of Arvind Products Ltd. [2014 (11) TMI 79 - CESTAT AHMEDABAD], where it was held that the only condition to be fulfilled is the assesse should not take cenvat credit that will be sufficient for allowing the exemption Notification No. 14/2002-CE. Benefit is to be extended to appellant - appeal allowed - decided in favor of appellant.
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