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2016 (10) TMI 223 - AT - CustomsExemption from payment of CVD - Notification No. 30/2004-CE dated 09/7/2004 - import - PVC coated fabrics - Polyester Knitted Fabrics - non-textured Polyester cloth - condition of non-availment of cenvat credit - Held that: - the issue is similar to the case 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], and the decision is relied upon. - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the question of fulfilling of the said condition does not arise. Exemption allowed - appeal allowed - decided in favor of appellant.
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