TMI Blog2016 (3) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- We observe that the matter is no more res integra, in view of the decision of this Tribunal in the case of Shivalik Agro Poly Products Ltd. (1999 (9) TMI 215 - CEGAT, NEW DELHI ), which has been upheld by the Hon’ble Supreme Court (2005 (4) TMI 69 - SUPREME COURT OF INDIA). In the said case plastic granules were used as input in the manufacture of intermediate product, lay flat tubin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants were manufacturing cotton fabrics, man made fabrics, knitted fabrics and knitted garments and were availing Cenvat credit as per Cenvat Credit Rules, 2004. The appellants have informed the jurisdictional Assistant Commissioner that they would avail the concessional rate of duty under Notification No. 29/2004 dated 09.07.2004 for export clearances and full exemption for domestic clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out of the duty paid fabrics were cleared in the domestic market without payment of duty by availing benefit of Notification No. 30/2004 dated 09.07.2004. 2. Revenue contended that when non availment of credit on inputs is a precondition for availing exemption under Notification No. 30/2004-Central Excise dated 09.07.2004, and the appellants have availed CENVAT credit of duty on inputs consum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in the case of Shivalik Agro Poly Products Ltd. Vs. Collector of Central Excise, Chandigarh [1999 (114) E.L.T. 760 (Tribunal)], which has been upheld by the Supreme Court vide [2005 (184) E.L.T. 124 (S.C.)]. 4. On the other hand, the Learned Authorised Representative for Revenue submits that the proviso to Notification No. 30/2004 states that nothing contained in the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct, lay flat tubing which was further used in the manufacture of final product, protective covers/tarpaulins. The Tribunal held in that case that as duty has been paid on lay flat tubings, benefit of exemption in terms of Notification No. 14/92-Central Excise (which has a condition similar to the proviso to Notification No. 30/2004) is available in respect of protective covers/tarpaulins vide Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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