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TMI Blog2017 (3) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... AR - for the respondent ORDER The appellant has filed these appeal against the impugned orders. 2. The brief facts of the case are that the appellant filed bills of entry for the clearance of 100% Polyester Mink Blankets. The goods were assessed to duty and a countervailing duty (CVD) leviable under Section 3(1) of the Customs Tariff Act, 1975, which was also charged along with the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal observed as under: 6. The Notification No. 30/2004-CE dated 09.07.2004 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 examining a similar situation in respect of the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to eligibility of exemption for Central Excise duty. We note that the proviso of para 1 of exemption Notification No. 30/2004-CE was substituted on 17.07.2015 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 Court dismissed the challenge of the assessee against amend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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