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2017 (1) TMI 530 - AT - CustomsBenefit of N/N. 12/2012-CE - denial on the ground that the assessee has taken the credit - Subsequently, in SRF Limited vs. CC, Chennai [2015 (4) TMI 561 - SUPREME COURT], the Apex Court has interpreted the Condition No. 20 of Notification No. 06/2002-CE dated 01.03.2002 (Sl. No. 122) which was identical to Condition No. 16 of Notification No. 12/2012-CE. It was held by the Hon’ble Apex Court that no question of availing CENVAT credit under the CENVAT Credit Rules, 2002 arises where inputs are procured from a country other than India Held that: - it appears that when the order in appeal was passed by the Commissioner (Appeals), the above mentioned judgments/ orders were not available. In other words, the orders passed by Hon’ble Supreme Court as well as passed by Tribunal are subsequent to the impugned order. When it is so then we deem it fit to remand the matter to the original adjudicating authority to examine the claim of the assessee in the light of judgements (supra), for denovo assessment, but within a period of four months - appeal allowed by way of remand.
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