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TMI Blog2009 (2) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. The issue involved in the present appeal is as to whether the appellants are entitled to benefit of Notification No. 30/2004-C.E., which prescribes a condition that credit of duty paid on the inputs has not been taken. It is noted that the appellant was also availing benefit of another exemption Notification No. 29/2004-C.E., which was available su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of exempted goods reversed simultaneously - Once credit reversed, it can be said that no input credit had been availed - Condition for non-availment of input credit in respect of Notification No. 30/2004-C.E. satisfied - Benefit of Notification Nos. 29/2004-C.E. and 30/2004-C.E. be extended - Rule 6(3) of Cenvat Credit Rules, 2002/2004. The said decision stands followed by this Bench in numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification No. 14/2002-C.E., which is similar to Notification No. 30/2004-C.E., dated 9-7-2004. Both the notifications deal with textile articles falling under Chapters 50 to 63 of the Central Excise Tariff. Further, all goods falling under Chapters 50 to 63 of the Tariff are covered under Rule 6(3)(a) of the Cenvat Credit Rules, 2004, which stipulates that if Cenvat Credit is taken on inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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