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2023 (7) TMI 1071 - AT - CustomsBenefit of N/N. 30/2004-CE dated 09.07.2004 on import of silk fabrics - denial on the ground of non-fulfilment of condition of the notification, that no CENVAT Credit of duty paid on inputs shall be taken by the importer - HELD THAT:- The condition as per the notification is that the importer should not have availed the CENVAT Credit on the inputs. In the present case, it is an admitted position that the respondent has not availed any such credit. However, the reason for denying the benefit of the notification is that in the case of the appellant no such credit is admissible being a trader. The Tribunal had occasion to analyse the very same issue in the case of CC CHENNAI (SEAPORT-EXPORT) AND ENTERPRISES INTERNATIONAL LTD. VERSUS SUN STAR INTERNATIONAL AND OTHERS [2015 (8) TMI 191 - CESTAT CHENNAI] where it was held that the respondents are eligible for CVD exemption under Notification No. 30/2004-C.E., dated 9-7-2004. The appeal is without any merits. The Department appeal is dismissed.
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