TMI Blog2017 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... DRAS HIGH COURT] was under the challenge of vires of N/N. 34/2015-C.E., dated 17-7-2015 and N/N. 37/2015-C.E., dated 21-7-2015 which substituted the proviso condition relating to eligibility of exemption for Central Excise duty. The proviso afer Para 1 of exemption N/N. 30/2004-C.E. was substituted on 17-7-2015 vide N/N. 34/2015. Such substitution changed the scope of the condition and is subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D) leviable in Section 3 of Central Excise Tariff Act, 1985. The dispute relates to eligibility of the appellant for CVD exemption in terms of Notification No. 30/2004-C.E., dated 9-7-2004. The lower authorities held that the condition for availing the exemption is not fulfilled in the appellant s case. Central Excise duty (here CVD) is exempted for the goods in respect of which the credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 561 (Mad.). 5. We have heard both sides and examined the appeal records. 6. The Notification No. 30/2004-C.E., dated 9-7-2004 provided for full exemption of various excisable goods. The condition is that the said exemption shall not apply to the goods in respect of which the credit of duty on inputs has been taken under the provisions of Cenvat Credit Rules, 2004. We note that while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 which substituted the proviso condition relating to eligibility of exemption for Central Excise duty. We note that the proviso afer Para 1 of exemption Notification No. 30/2004-C.E. was substituted on 17-7-2015 vide Notification No. 34/2015. Such substitution changed the scope of the condition and is subsequent to the decisions of Hon ble Supreme Court cited above. The Hon ble Madras High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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