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2019 (7) TMI 823 - AT - Central ExciseCENVAT Credit - appellant have cleared the goods under exemption N/N. 30/2004-CE dated 09.07.2004 - case of the department is that, since the appellant have claimed Cenvat credit, they have violated the condition of N/N. 30/2004-CE dated 09.07.2004 which stipulates that “no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods” - HELD THAT:- Though the appellant have availed Cenvat credit in respect of inputs used in the manufacture of Polyester Texturised Yarn and cleared under nil rate of duty but it is also a fact that appellant have reversed the amount equal to 6% as provided under Rule 6(3) of Cenvat Credit Rules, 2004 - the provision of sub Rule (3D) was specifically provided under the statute to meet with the situation as existing in the present case. The appellant have reversed or paid the amount in terms of sub Rule (3) of Rule 6, therefore, as per sub Rule (3D), it will amount to not taking of Cenvat credit and when this be so, the condition of N/N. 30/2004-CE stands complied. The demand denying the exemption N/N. 30/2004- CE does not sustain - Appeal allowed - decided in favor of appellant.
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