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TMI Blog2013 (3) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of notification No. 30/2004-C.E. It is to be noted that there is no dispute as to the fact that from 10th March, 2005, when the assessee-appellant opted for the availment of exemption provided under Notification No. 30/2004-C.E., he has not availed any Cenvat credit on the inputs which were procured, for manufacture of final products. The above said condition is only to dissuade an assessee, to avail double benefit i.e. to avail Cenvat credit and also to claim benefit of exemption of payment of excise duty given in the notification. As the Adjudicating Authority’s findings on this point only states that the appellant had availed Cenvat credit prior to exercise of option to benefit of Notification No. 30/2004-C.E., had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling Cenvat credit under Cenvat Credit Rules, 2004. It was noticed that the appellants had opted availing exemption of payment of Central Excise duties vide Notification No. 30/2004-C.E., dated 9-7-2004 from 10th March, 2005 and prior to that the Assessee had cleared finished goods on payment of duty. On scrutiny of excise returns filed by the appellant for the month of March, 2006, it was observed that the appellant had Cenvat credit lying in balance in Cenvat credit accounts to the tune of Rs. 5,27,731/-. According to the allegation in the show-cause notice, the said balance was not reversed by the appellant on 10th March, 2005 i.e. the date of availment of benefit of the Notification No. 30/2004-C.E., dated 9-7-2004 and there was no bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He would submit that the appellant had only balance of an amount of Rs. 5,27,731/-, but had not utilized the same even after the adjudication order has been passed. It is the submission that the appellants were not very clear how to debit the said amount as there was no Cenvat account with the appellant subsequent to his option of claiming benefit of Notification No. 30/2004-C.E. It is his submission that the appellant has mechanically carried forward the balance of the amount of Rs. 5,27,731/- in the records and in the monthly returns. It is his submission that the said amounts are not available with the assessee. He would draw our attention to the letter dated 11th September, 2012 addressed to the office of the Commissioner, Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- and carried forward the said amount in the monthly returns filed with the departmental authorities and there was no utilization of the said amount in any of the months, as the appellant need not have to discharge duty finished goods, after availment of notification No. 30/2004-C.E. 6. It is to be seen whether in the above factual matrix, the appellant had violated the conditions of notification No. 30/2004-C.E. for which we have to refer to Notification No. 30/2004-C.E. It is submitted that the appellant is eligible for the benefit of Notification No. 30/2004-C.E. The specific condition of the said notification which was to be followed by the appellant is as under : Provided that nothing contained in this notification shall apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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