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2019 (1) TMI 2032 - AT - CustomsBenefit of exemption notification 01/2011-CE or 02/2011-CE - import of Muriate of Potash - appellant has not manufactured but has imported the goods and hence it is impossible to verify whether any CENVAT credit has been availed or not and therefore no exemption notification is available to them - HELD THAT:- It is true that any exemption notification must be strictly construed against the assessee who is claiming the benefit of the same. In this case, the only point of dispute is whether or not the CENVAT credit has been availed for the goods in question. It is not in dispute that the goods have been imported and therefore were manufactured outside India. The CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under the Central Excise Act, 1944. This Act applies to the whole of India but not beyond. When the Central Excise Act itself does not extend outside India, neither will the CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail the benefit of CENVAT credit. Therefore, in respect of imports, it is impossible that the condition of CENVAT credit not being availed is not fulfilled. This has been decided by the Hon’ble Apex Court in the case of M/S SRF LTD., M/S ITC LTD VERSUS COMMISSIONER OF CUSTOMS, CHENNAI, COMMISSIONER OF CUSTOMS (IMPORT AND GENERAL) , NEW DELHI [2015 (4) TMI 561 - SUPREME COURT] - following the ratio of the judgment of the Hon’ble Apex Court and hold that the appellant is entitled to the benefit of the exemption notifications 01/2011 & 02/2011- CE in respect of their imports. The impugned orders are set aside and the appeals are allowed.
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