Exemption under the unamended excise notification was upheld where the Supreme Court principle on Cenvat credit applied.

Exemption under Notification No. 30/2004-CE remained available for imports made before the 21.07.2015 amendment, even where the condition of non-availment of Cenvat credit was in issue. The Tribunal applied the Supreme Court principle in SRF Ltd. to the unamended notification and treated the later High Court ruling as inapplicable because it concerned the amended notification and a different legal setting. On that basis, denial of the exemption was set aside.

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Issues: Whether exemption under Notification No. 30/2004-CE dated 09.07.2004 was available to the imported goods notwithstanding the condition relating to non-availment of Cenvat credit.

Analysis: The Tribunal noted that the dispute related to imports made prior to the amendment introduced by Notification No. 37/2015 dated 21.07.2015. It treated the principle laid down by the Supreme Court in SRF Ltd. as applicable to the unamended Notification No. 30/2004-CE dated 09.07.2004. The contrary reliance on the later High Court decision was distinguished on the basis that it dealt with the amended notification and a different legal setting.

Conclusion: The exemption under Notification No. 30/2004-CE dated 09.07.2004 was held to be available to the appellants, and the denial of the benefit was set aside.

Ratio Decidendi: For imports governed by the unamended Notification No. 30/2004-CE dated 09.07.2004, the exemption cannot be denied when the controlling Supreme Court principle supports grant of the benefit and the later amendment has no application.

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