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TMI Blog2012 (8) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the goods under Notification No. 29/2004-C.E., on payment of duty whereas they were clearing the goods for home consumption under Notification No. 30/2004-C.E., at nil rate of duty - applicant was not allowed to pay duty on the exempted goods as per proviso to Section 5A(1A) of Central Excise Act, 1944 and no Cenvat Credit on the input services is available under Rule 6(1) of the Cenvat Credit Rules, 2004. X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2004 was already examined during the audit and there was no objection on the same; there is no restriction under Notification No. 30/2004-C.E., dated 9-7-2004 to avail credit on input services; the goods on which credit was availed for period prior to 9-7-2004 was removed subsequently under Notification No. 29/2004-C.E., dated 9-7-2004 on payment of duty (which is any how relaxed for exports) ; and the rejection of rebate on the ground of irregular availment of credit is not proper as both are different proceedings. 4.2 All the requirement of rule 18 read with the relevant Notification 19/2004-C.E. (NT). There is no allegation as to non-fulfillment of any of the conditions that are set out under Rule 18 or Notification No. 19/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al lapses - Alpha Garments v. C.C.E., 1996 (86) E.L.T. 600 (Tri.). 5. The case was listed for personal hearing on 18-10-2010. Shri Rajesh Kumar, authorised representative of the Company appeared on behalf of the applicant and reiterated the grounds of revision application. 6. Government has considered the relevant records of the case, written and oral submissions the applicant and also perused the orders passed by the lower authorities. 7. From the perusal of records, Government observes that the applicant cleared the goods on payment of duty under claim of rebate, under Drawback Shipping Bill. As the applicant was availing the exemption under Notification No. 30/2004-C.E., dated 9-7-2004 where under no Cenvat Credit is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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