TMI Blog2017 (6) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., Oswal Woollen Mills Ltd. Versus CC, Amritsar [2017 (6) TMI 612 - CESTAT CHANDIGARH], where The proviso after 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 subsequent to the decisions of Hon’ble Supreme Court, unamended proviso of the notifications are applicable - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together for disposal by a common order. 3. Ld. Counsel submits that in their own case vide final Order No. 51369-51665/2016 dated 28.04.2016 this Tribunal has allowed the benefit of exemption notification. He further relied on the decision in the case of Monte Carlo Fashions Limited Others- final Order No.60733-60799/2017 dated 11.04.2017. 4. Heard the parties and considered the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 exemption Notification No. 06/2002-CE dated 01.03.2002, the Hon ble Supreme Court held that such exemption from the payment of CVD is applicable to the assessee in case of import. The Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 amendment which substituted the condition. 5. In view of the above, we set-aside the impugned orders and allow the appeals with consequential relief, if any. (Order dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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