2018 (4) TMI 924

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..... Nair The issue involved in the present case is that whether appellant is entitled for the exemption Notification No. 30/2004-CE dated 9.7.2004 by which the exemption from excise duty is provided subject to non-availment of CENVAT Credit on the inputs or capital goods and whether this notification can be made applicable in respect of the goods imported for the purpose of exemption from CVD. 2. N .....

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..... 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. In the appellant's own case, on an identical issue, the matter was decided in favour of the Revenue as cited supra, therefore, the issue is no longer res integra. 5. Accordingly, following the .....

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