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2017 (6) TMI 896 - AT - Central ExciseCVD exemption - import of Polyester Knitted Fabrics and PVC Coated Fabrics - N/N. 30/2004-CE dated 9.7.2004 - denial of exemption on the ground that the credit availed on inputs - Held that: - identical issue was decided in the case of Monte Carlo Fashions Ltd., Oswal Woollen Mills Ltd. Versus CC, Amritsar [2017 (6) TMI 612 - CESTAT CHANDIGARH], where The proviso after Para 1 of exemption N/N. 30/2004-C.E. was substituted on 17-7-2015 vide N/N. 34/2015. Such substitution changed the scope of the condition and is subsequent to the decisions of Hon’ble Supreme Court, unamended proviso of the notifications are applicable - appeal allowed - decided in favor of appellant.
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