Notification No. 30/2004-CE dated 09.07.2004 is a conditional notification

Patodia Filaments Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT find that notification No. 30/2004-CE dated 09.07.2004 is not an absolute notification but a conditional notification issued under section 5A. The notification has the condition of non availment of cenvat credit. The sub-rule (3) (i) and (ii) of Rule 11 of the CCR, 2004 are separate. In the present case the sub rule 3 (i) would thus apply as per which the manufacturer is required to pay an amount equivalent to the CENVAT Credit in respect of inputs used in the manufacture of said final product a...