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2016 (10) TMI 223 - CESTAT NEW DELHI

2016 (10) TMI 223 - CESTAT NEW DELHI - 2016 (339) E.L.T. 592 (Tri. - Del.) - Exemption from payment of CVD - Notification No. 30/2004-CE dated 09/7/2004 - import - PVC coated fabrics - Polyester Knitted Fabrics - non-textured Polyester cloth - condition of non-availment of cenvat credit - Held that: - the issue is similar to the case 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], and t .....

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CU(DB) - Dated:- 28-4-2016 - Ms. Archana Wadhwa, Member (Judicial)And Shri B. Ravichandran, Member (Technical). S/Shri B.L. Narsimhan and Prem Ranjan Kumar, Advocates for the Appellant. Shri Ranjan Khanna, Authorized Representative (DR) for the Respondent. ORDER Per. Archana Wadhwa :- All the appeals are being disposed of by a common order as the issue involved is all of them is identical. 2. As per facts on record, appellants imported PVC coated fabrics, Polyester Knitted Fabrics and non-textur .....

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ion in the case of Priyesh Chemicals & Metals vs. CCE, Bangalore reported as 2000 (120) E.L.T. 259 (Tribunal LB). On appeal against the said order, Commissioner (Appeals) upheld the same by observing that the notification provided a condition, which has to be strictly adhered to. He observed that in taxing statute there is no room for any intendment and the regard has to be given to the clear meaning of the words. He observed that the said notification covers only the goods produced or manuf .....

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