https://www.taxtmi.com/caselaws?id=337450 Eligibility for concessional countervailing duty on imported mobile phones depended on compliance with Notification No. 12/2012-C.E., including the condition that no Cenvat credit had been taken on inputs and capital goods. The Tribunal noted that later binding decisions had clarified the same issue after the impugned order, so the entitlement could not be finally determined on the existing record. The matter was remanded for de novo adjudication, with opportunity of hearing and liberty to produce additional evidence, and the appeal was allowed by way of remand. en-us Thu, 05 Jan 2017 00:00:00 +0530 Tue, 31 Jan 2017 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337450 Eligibility for concessional countervailing duty on imported mobile phones depended on compliance with Notification No. 12/2012-C.E., including the condition that no Cenvat credit had been taken on inputs and capital goods. The Tribunal noted that later binding decisions had clarified the same issue after the impugned order, so the entitlement could not be finally determined on the existing record. The matter was remanded for de novo adjudication, with opportunity of hearing and liberty to produce additional evidence, and the appeal was allowed by way of remand. Case-Laws Customs Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337450