https://www.taxtmi.com/caselaws?id=206220 Imported fabrics made from wholly or predominantly cotton yarns were treated as eligible for exemption from countervailing duty under Notification No. 30/2004-C.E. because the inputs were not chargeable to excise duty in India, so an Indian manufacturer would not have availed CENVAT credit and the duty on the imported goods was not leviable. The appellate authority's remand was also upheld because it had already decided the substantive entitlement in favour of the assessee and sent the matter back only for implementation of that finding, which was within its jurisdiction. en-us Tue, 04 Jan 2011 00:00:00 +0530 Wed, 19 Oct 2011 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206220 Imported fabrics made from wholly or predominantly cotton yarns were treated as eligible for exemption from countervailing duty under Notification No. 30/2004-C.E. because the inputs were not chargeable to excise duty in India, so an Indian manufacturer would not have availed CENVAT credit and the duty on the imported goods was not leviable. The appellate authority's remand was also upheld because it had already decided the substantive entitlement in favour of the assessee and sent the matter back only for implementation of that finding, which was within its jurisdiction. Case-Laws Customs Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206220