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2018 (6) TMI 735 - AT - CustomsExemption from BCD - N/N. 26/2000-Cus. dated 1.3.2000 - BCD paid under protest - The department has denied the concessional rate of duty on the ground that the respondent has not complied with the condition that they have not availed credit on inputs and capital goods - whether the respondents are eligible for the concessional rate of duty? Held that:- Issue decided in the case of M/S SRF LTD., M/S ITC LTD VERSUS COMMISSIONER OF CUSTOMS, CHENNAI, COMMISSIONER OF CUSTOMS (IMPORT AND GENERAL), NEW DELHI [2015 (4) TMI 561 - SUPREME COURT], where CEGAT has come to the conclusion that when the credit under the CENVAT Rules is not admissible to the appellant, question of fulfilling the aforesaid condition does not arise - appeal dismissed - decided against Revenue.
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