2015 (10) TMI 1790

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant. Shri Ranjan Khanna, DR, for the Respondent. ORDER The benefit of Notification No. 30/2004-C.E., dated 1-3-2004, which grants exemption to cotton and synthetic yarn and other specified items, was denied to the appellant on the ground that the condition of non-availment of Cenvat credit does not stand fulfilled by them. 2. It is undisputed that at the time of clearance of the said exem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sp;The reference and reliance of the lower authorities to the explanation to Rule 3 providing that where the provisions of any other rule or notification provide for grant of thorough or part exemption condition of non-availment of credit of duty paid on the inputs, such provisions of other rules or notification shall prevail, is not appropriate. The effect of such explanation is that the conditio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X