Eligibility of benefit of notification 30/2004-CE vis-à-vis reversal of CENVAT Credit needs fresh determination

Global Wool Alliance Private Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that eligibility of benefit of notification no. 30/2004-CE dated 9th July 2004 owing to reversal of CENVAT Credit needs to be examined by lower authorities. Accordingly, matter restored back to original authority for fresh determination. Facts- The appellant, as manufacturer of several articles of ‘wool’ and ‘polyester’, had been availing CENVAT credit of duty paid on several inputs deployed in production and had, at the same time been clearing export goods on payment of duty under the...