9911796707
TMI Blog2024 (2) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... NAL ORDER No. A / 30180 – 30181 / 2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... red to along with any exemption notifications available for additional duty of customs and also any Central Excise exemption notifications available. Exemption notifications are of two types i.e., either conditional or unconditional. Exemption notifications, being an exception to the general rule have to be interpreted strictly against the person claiming the exemption notification. 4. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is deemed to have been met. 5. Learned Counsel for the appellant submits that on an identical case the Hon'ble Supreme Court in the case of Enterprises International Ltd., [2017 (346) ELT A130 (SC)] held that the condition related to non availment of CENVAT credit does not bar the benefit of the Central Excise exemption notifications while calculating additional duty of customs on imports. 6. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore were manufactured outside India. The CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under the Central Excise Act, 1944. This Act applies to the whole of India but not beyond. When the Central Excise Act itself does not extend outside India, neither will the CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail the benefit of CENVAT cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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