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2016 (12) TMI 572 - AT - CustomsImport of undyed and unprinted silk fabrics - Exemption from CVD subject to not availing Cenvat Credit on inputs - Benefit under Notification No.30/2004 dated 09.07.2004 - Held that: - I find that the issue is no more res-integra in view of the decision of 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], where it was held that when the credit under the CENVAT Rules is not admissible to the appellant, question of fulfilling the aforesaid condition does not arise - the CEGAT found that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction had to be treated as not satisfied. Appeal dismissed - decided against Revenue.
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