Home Case Index All Cases Customs Customs + AT Customs - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 644 - AT - CustomsExemption from countervailing duty under Notification No.30/2004-CE, dated 09.07.2004 - imported silk fabrics falling under Heading 5007 of the Central Excise Tariff Act, 1985 - allegation that the importer has not fulfilled the condition of the notification that the inputs have to be used in the manufacture of the goods, which suffered duty and no Cenvat credit is availed on the inputs - HELD THAT:- The Hon’ble Madras High Court in the case of THE COMMISSIONER OF CUSTOMS (EXPORTS) VERSUS M/S. PRASHRAY OVERSEAS PRIVATE LIMITED, CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL [2016 (5) TMI 1106 - MADRAS HIGH COURT] where it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, then the benefit of the Notification will be available only if both conditions are satisfied. An importer will never be able to satisfy both these conditions and hence, he cannot claim the benefit. The impugned order does not call for any interference - appeal dismissed - decided against appellant.
|