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2017 (2) TMI 749 - AT - CustomsBenefit of concessional rate of CVD @ 2% under N/N. 1/2011 as amended by N/N. 8/2014-C.E - import of polyester staple fibre made from 100% recycled PET bottles - denial on the ground that the importer has not satisfied the condition of not availing credit - Held that: - reliance placed in the case of SRF Limited v. CC, Chennai [2015 (4) TMI 561 - SUPREME COURT], where it stands held by the Hon’ble Supreme Court that CESTAT denied the exemption from CVD only on the ground that condition of non-availment of Cenvat credit was not fulfilled inasmuch as Cenvat credit was not admissible to the importer and the question of fulfilling of the said condition does not arise - exemption available - appeal allowed - decided in favor of appellant.
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