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2018 (4) TMI 924 - CESTAT MUMBAIExemption from CVD - N/N. 30/2004-CE dated 9.7.2004 - whether the goods imported by the appellant is exempted from payment of CVD by applying the excise exemption N/N. 30/2004-CE dated 9.7.2004? - Held that: - In the said notification, condition was provided that the manufacturer should not avail the CENVAT Credit on the inputs or capital goods used for manufacture of goods on which the exemption is claimed - In the facts of the present case, the goods are imported, hence the condition of non-availment of CENVAT Credit on inputs and capital goods does not get fulfilled. Benefit cannot be allowed - appeal dismissed - decided against appellant.
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