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M/s Arvind Limited Versus Commissioner of Central Excise-Ahmedabad-III

2016 (3) TMI 8 - CESTAT AHMEDABAD

Exemption in terms of Notification No. 14/92-Central Excise on protective covers/tarpaulins vide Serial No. 21 - non availment of credit on inputs is a precondition for availing exemption under Notification No. 30/2004-Central Excise dated 09.07.2004 - 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 (200 .....

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ctive covers/tarpaulins vide Serial No. 21. - Decided in favour of assessee - Appeal No : E/1280/2008 - Order No. A/10117 / 2016 - Dated:- 22-2-2016 - MR. JUSTICE G. RAGHURAM, PRESIDENT AND MR. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri S.J. Vyas, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER PER: P. M. SALEEM Briefly stated, the facts in the present appeal are that the appellants were manufacturing cotton fabrics, man made fabrics, knitted fa .....

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rds of inputs etc. The appellants were availing the benefit of Notification No. 29/2004-Central Excise dated 09.07.2004 for export goods up to the garment stage where the intermediate product for the manufacture of garment viz. fabrics are cleared captively without payment of duty availing benefit of Notification No. 67/95 dated 16.03.1995. In the case of goods i.e. garments cleared for domestic market, though intermediate goods viz. fabrics were also cleared captively, they choose to pay the du .....

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uty on inputs consumed in manufacture of garments cleared in the domestic market without payment of duty, the appellants are not eligible for the benefit of the said notification. The lower authorities confirmed the duty demanded along with interest and imposed penalty equal to duty. Aggrieved by the same, the appellants are before us. 3. Heard both sides. The Learned Counsel for the appellants submits that they have paid the duty on the intermediate product, which was further used in the manufa .....

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