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TMI Blog2014 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... OU and is clearing, inter alia, goods in DTA (Domestic Tariff Area) availing the benefit of Notification No. 7/2003-C.E., dated 1-3-2003 and Notification No. 30/2003-CC, dated 9-7-2004 and received the input where CVD paid is 'NIL'. Revenue denied the benefit of these Notifications on the ground that appellant do not fulfil the condition of the Notifications, hence the present appeals. 3. Shri Prakash Shah (Adv.) appearing on behalf of the appellant argued that appellant is a 100% EOU engaged, inter alia, in the manufacture of Nylon Filament Yarn of 210 Denier and 210/2 ply Denier. That the dispute in the present appeals is denial of exemption under Notification No. 7/2003-C.E., dated 1-3-2003 up to 8-7-2004 and thereafter Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king of Cenvat credit presupposes that duty on the inputs is paid. It was his case that in these proceedings appellant has not paid any duty on the inputs used in the manufacture of the finished goods for which exemption is sought. Learned AR argued that as per the provision of Section 5A of the Central Excise Act, 1944 no exemption issued under Section 5A shall be applicable to the goods produced or manufactured by a 100% EOU. 5. Heard both sides and perused the case records. So far as applicability of effective rate of duty on DTA clearances of a 100% EOU is concerned it is observed that the issue is no more res integra. Himachal Pradesh High Court in the case of Satya Metals v. Union of India (supra) after following the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified in Column (3) of the Table below and falling within the Chapter heading No or sub-heading number of the first schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act) specified in the corresponding entry in column (2) of the said Table, from whole of the duty of excise leviable thereon under the said Central Excise Act. Provided that nothing contained in this notification shall apply to the good in respect of which credit of duty on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2002 : Sr. No. Chapter or heading No. or sub-heading No. Description of Goods 7 5402.10 Nylon filament yarn or polypropylene multifilament yarn of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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