2010 (4) TMI 954

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..... goods are excisable but were exempted or charged to nil rate of duty. Hence, for the period prior to amendment i.e., 6-9-2004, the appellants are not required to pay the input duty. However, the same is payable on and after 6-9-2004 - the appellants have paid the duty for the subsequent period from 6-9-2004. Penalty - Held that: - Since the issue involves interpretation of the Notification and .....

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..... to June 2005. The issue involves interpretation of second proviso to para 6 of the cited Notification. This paragraph has undergone an amendment w.e.f. 6-9-2004. Prior to that date the duty on inputs was payable if the finished goods sold in the DTA were non-excisable. After that date, input duty is payable if the finished goods are either not excisable or are exempted or charged to nil rate of du .....

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