This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption Notification No. 30/2004-CE is not an absolute exemption
Case Law Details
- Case Name
- The Commissioner Vs Orient Syntex (Prop. APM Industries Ltd.) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Commissioner Vs Orient Syntex (Prop. APM Industries Ltd.) (CESTAT Delhi)
We find that there is no dispute on the fact that the respondent has opted for exemption Notification No.30/2004-CE, which carries the following conditions:-
“Provided that nothing contained in this Notification, which shall apply to the goods in respect of which credit of duty on inputs has been taken under the provisions of CENVAT Credit Rules, 2004.”
As per the above condition, the exemption Notification No. 30/2004-CE is not an absolute exemption. On the plain reading of Rule 11 (3) (i) (ii), it is clear that ...
