https://www.taxtmi.com/caselaws?id=339049 Concessional CVD under Notification No. 1/2011-C.E. could not be denied to an importer on the ground that the manufacturer had to satisfy the condition of non-availment of Cenvat credit. The Tribunal applied the Supreme Court's interpretation of an identically worded notification and held that this condition is inapplicable to an importer because Cenvat credit is not available to the importer, so the requirement cannot be enforced against it. On that basis, the importer was held entitled to the concessional duty benefit and the denial of exemption was unsustainable. en-us Wed, 13 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339049 Concessional CVD under Notification No. 1/2011-C.E. could not be denied to an importer on the ground that the manufacturer had to satisfy the condition of non-availment of Cenvat credit. The Tribunal applied the Supreme Court's interpretation of an identically worded notification and held that this condition is inapplicable to an importer because Cenvat credit is not available to the importer, so the requirement cannot be enforced against it. On that basis, the importer was held entitled to the concessional duty benefit and the denial of exemption was unsustainable. Case-Laws Customs Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339049