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2018 (2) TMI 489

Head Note:
Benefit of N/N. 30/2004-CE dated 09.07.2004, in respect of additional duty of customs equal to excise duty - imported silk fabrics classifiable under the Tariff item No.5007 - denial on the ground that it was applicable only to the goods manufactured in India and not to the imported goods since there is a condition that there is no cenvat credit is availed on inputs.

Held that: - identical issue decided in the case of CC (Exports), Chennai Vs. Prashray Overseas Pvt. Ltd. [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.

Benefit of notification cannot be allowed - appeal dismissed - decided against appellant.


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