https://www.taxtmi.com/caselaws?id=335869 The Tribunal allowed the appeals, setting aside the denial of Cenvat Credit under notification No. 12/2012-CE for the import of mobile phones. It held that the appellants were entitled to the exemption by satisfying the conditions, as clarified by subsequent departmental actions. The Tribunal emphasized that denial based on inadmissibility of Cenvat Credit was not valid and that conditions for exemption should be possible to fulfill. The decision was supported by legal principles and precedents, granting the appellants relief and overturning the impugned orders. en-us Mon, 28 Nov 2016 00:00:00 +0530 Mon, 12 Dec 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335869 The Tribunal allowed the appeals, setting aside the denial of Cenvat Credit under notification No. 12/2012-CE for the import of mobile phones. It held that the appellants were entitled to the exemption by satisfying the conditions, as clarified by subsequent departmental actions. The Tribunal emphasized that denial based on inadmissibility of Cenvat Credit was not valid and that conditions for exemption should be possible to fulfill. The decision was supported by legal principles and precedents, granting the appellants relief and overturning the impugned orders. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335869