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2009 (11) TMI 440 - CESTAT, NEW DELHIExemption- Cenvat Credit- the Appellant had availed of the exemption under Notification No. 6/2000-C.E. (S. Nos. 133 and 134), (the appellant stopped claiming the exemption under this notification w.e.f 10-6-2000), the Department was of the view that they are not eligible for the same, a SCN was issued for denying the exemption and demand of allegedly short paid duty amounting to Rs. 5,72,527/- and also for imposition of penalty under Rule 173Q(1). The Joint Commissioner confirmed the duty demand and also imposed penalty of Rs. 25000/- under Rule 173Q(1) on the ground that the exemption had been wrongly availed as duty credit under Rule 57Q had been availed in respect of dyeing machinery. On appeal, the Commissioner (Appeals) upheld the duty demand, but set aside the penalty. It is against this order of CCE (Appeals) that the present appeal has been filed. Held that- , the appellant was not eligible for concessional rate of duty in respect of dyed yarn under Notification No. 6/2000-C.E. (Sl. Nos. 133 and 134) and do not find any infirmity in the impugned order.
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