https://www.taxtmi.com/caselaws?id=124044 Notification No. 30/2004-C.E. exempted the imported silk yarn and silk fabric, subject to denial of exemption where Cenvat credit on duty-paid inputs had been taken under the Cenvat Credit Rules, 2002. The operative question was whether that condition could apply when, during the relevant period, a domestic manufacturer of silk yarn or silk fabric could not realistically have taken such credit because raw silk and silk filament were dutiable at nil rate and silk yarn used for fabric did not attract countervailing duty. On that basis, the condition was treated as inapplicable to the imports, and countervailing duty was not payable. en-us Thu, 28 Aug 2008 00:00:00 +0530 Wed, 30 Aug 2017 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124044 Notification No. 30/2004-C.E. exempted the imported silk yarn and silk fabric, subject to denial of exemption where Cenvat credit on duty-paid inputs had been taken under the Cenvat Credit Rules, 2002. The operative question was whether that condition could apply when, during the relevant period, a domestic manufacturer of silk yarn or silk fabric could not realistically have taken such credit because raw silk and silk filament were dutiable at nil rate and silk yarn used for fabric did not attract countervailing duty. On that basis, the condition was treated as inapplicable to the imports, and countervailing duty was not payable. Case-Laws Customs Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124044