2017 (4) TMI 750

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..... iable, therefore, merely, claiming benefit of Notification No. 30/2004 ibid, the appellant cannot be denied the Cenvat credit on input/input services. The appellant cannot be put on adverse position by way of Notification No. 30/2004 - Decided in favor of the assessee. - E/53025/2014 - Final Order No. A/61206/2016-SM(BR) - Dated:- 23-8-2016 - Shri Ashok Jindal, Member (J) Shri Naveen Binda .....

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..... he appellant is before me. 3. The ld. Counsel for the appellant submits that the appellant is a 100% EOU (the exporter of the goods). The goods in question have been exported by the appellant, therefore, Notification No. 30/2004-C.E. is not applicable to the facts of this case. He further submits that being an exporter the appellant is entitled to avail Cenvat credit on input/input services whi .....

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..... issions. 6. In this case the appellant is an exporter and exporting the goods. On export of goods no duty is payable by the assessee although the goods manufactured by the appellant is dutiable, therefore, merely, claiming benefit of Notification No. 30/2004 ibid, the appellant cannot be denied the Cenvat credit on input/input services. The appellant cannot be put on adverse position by way of .....

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