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2009 (11) TMI 404

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..... of the goods which were exported by the appellants availing benefit under Notification No. 6/02-C.E., dated 1-3-2002 as amended by Notification No. 45/2003-C.E., dated 14-5-2003. Held that- there is no dispute about the credit availed by the appellant. benefit of exemption under notification not available. - E/449, 3233/2005 and 920-922, 2526-2527/2006 - 1347-1353/2009-EX(PB), - Dated:- 26-11- .....

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..... ng benefit under Notification No. 6/02-C.E., dated 1-3-2002 as amended by Notification No. 45/2003-C.E., dated 14-5-2003. 4. In terms of Notification No. 6/2002-C.E., dated 1-3-2002 the excisable goods of the description specified in column (3) of the Table of the said notification were exempted from so much of duty of excise specified, under the First Schedule to the Central Excise Tariff Act a .....

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..... as (LPG) or propane gas for firing the kiln were also included under entry No. 275 in the said Table and the duty liability was specified under column (4) as 8% and it was made subject to condition No. 62 specified in corresponding column (6) of the Table. The condition No. 62 provided that "if no credit of the duty paid on the inputs used in or in relation to the manufacture of such ceramic tiles .....

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