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    <title>2017 (9) TMI 1011 - CESTAT CHANDIGARH</title>
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    <description>CVD exemption under Notification No. 30/2004-CE was treated as available where the relevant notification condition was otherwise satisfied, and the objection that the foreign manufacturer had not availed Cenvat credit was rejected. The text also states that omission to claim the notification benefit when filing the Bills of Entry does not create an estoppel against raising the claim later. On that basis, the exemption was held admissible, the delayed claim was not treated as a bar, and consequential relief followed.</description>
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      <description>CVD exemption under Notification No. 30/2004-CE was treated as available where the relevant notification condition was otherwise satisfied, and the objection that the foreign manufacturer had not availed Cenvat credit was rejected. The text also states that omission to claim the notification benefit when filing the Bills of Entry does not create an estoppel against raising the claim later. On that basis, the exemption was held admissible, the delayed claim was not treated as a bar, and consequential relief followed.</description>
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