https://www.taxtmi.com/caselaws?id=333203 An identically worded exemption condition was construed consistently with the Supreme Court's interpretation of Notification No. 6/2002-CE: a manufacturer-based requirement that Cenvat credit not be availed could not be used to deny exemption where credit was not available to the importer in the first place. Applying that principle to Notification No. 30/2004-CE, the denial of countervailing duty exemption on the ground of non-availment of Cenvat credit was unsustainable. The importer was therefore entitled to the exemption, and the earlier denial was set aside. en-us Thu, 28 Apr 2016 00:00:00 +0530 Thu, 17 Nov 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333203 An identically worded exemption condition was construed consistently with the Supreme Court's interpretation of Notification No. 6/2002-CE: a manufacturer-based requirement that Cenvat credit not be availed could not be used to deny exemption where credit was not available to the importer in the first place. Applying that principle to Notification No. 30/2004-CE, the denial of countervailing duty exemption on the ground of non-availment of Cenvat credit was unsustainable. The importer was therefore entitled to the exemption, and the earlier denial was set aside. Case-Laws Customs Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333203