2012 (9) TMI 877

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..... y cleared their final products without payment of duty thereafter. The only condition attached to the exemption was embodied in the aforesaid proviso was to the effect that the exemption was not applicable to the goods in respect of which credit of duty on inputs had been taken under the provisions of the CENVAT Credit Rules 2002. It is not in dispute that the appellant did not avail CENVAT credit .....

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..... is based on the Proviso to Notification No. 30/2004-C.E., dated 9-7-2004 read with Corrigendum No. 334/3/2004-TRU Part-1, dated 9-7-2004. It is not in dispute that the appellant switched over to the exemption regime on 9-1-2006 and accordingly cleared their final products without payment of duty thereafter. The only condition attached to the exemption was embodied in the aforesaid proviso was to t .....

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