TMI Blog2018 (2) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/82/2010 - 42233/2017 - Dated:- 27-9-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Joseph Prabhakar, Advocate, for the appellants Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Per: Bench The facts of the case are that the appellants had imported a consignment of silk fabrics in the month of March 2007 vide Bill of Entry dated 27.03.2007 and claimed benefit of Notification No.30/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would attract duty of excise, it is not possible to conclude that the first respondent would satisfy both conditions namely (a) payment of duty on the inputs and (b) the non-availing of Cenvat credit on the same. Though the Notification Bearing No.30/2004, dated 9-7-2004 does not stipulate the first condition, we have held that the first condition is inbuilt into the second condition. Therefore, the first respondent cannot be taken to have fulfilled the condition stipulated in the proviso to the Notification No.30/2004, dated 9-7-2004, unless he had shown that in the entire process of manufacture of woven silk fabrics falling under Tariff Item No.5007, there are no inputs (used directly or indirectly and whether found in the final product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly to those, who satisfy two conditions namely that the inputs used by them suffered a duty and that they did not seek Cenvat credit. Since an importer can never satisfy the first condition, the second condition becomes inapplicable to him and he cannot be heard to contend that the inapplicability of the condition by itself would make him eligible for the grant of the benefit. (iv) 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. An importer will never be able to satisfy both these conditions and hence, he cannot claim the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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