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Judgment of the Supreme Court in the case of Mis SRF Ltd. versus Commissioner of Customs. Chennai - Clarification relating to notifications No.30/2004-Central Excise dated 09.07.2004. No.1 /2011-Central Excise dated 01.03.2011 and No.12/2012-Central Excise dated 17.03.2012. as amended Regarding.

Central Excise - 1005/12/2015-CX - Dated:- 21-7-2015 - Circular No.1005/12/2015-CX F.No. 336/4/2015-TRU Government of India Ministry of Finance (Department of Revenue) Tax Research Unit ** New Delhi, the 21st July. 2015 To. Principal Chief Commissioners / Chief Commissioners of Central Excise (All) Principal Chief Commissioners / Chief Commissioners of Central Excise & Service Tax (All) Principal Chief Commissioners / Chief Commissioners of Customs (All) Sir Madam. Subject It may recalled th .....

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al products] will also be available to the importers of such final products for the purposes of CVD on the ground that the importer was not availing the credit of duty on inputs or capital goods. 2. The implication of the Hon'ble Supreme Court judgment was that all such final products when imported by manufacturer importer would have attracted concessional excise duty as CVD. while the domestic manufacturer of such final products had to forgo input tax credit to be eligible for such concessi .....

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ns of the aforesaid judgment on the domestic industry, legal opinion was sought from the Ministry of Law & Justice as to whether pending the aforesaid Review Petition / Revision Application, such conditions in the relevant notifications be suitably amended so as to make the intention abundantly clear (that these conditions are to be satisfied by the manufacturers of such goods and not the buyer / importer of such goods). 5. In this context, opinion of the Ministry of Law & Justice was al .....

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