https://www.taxtmi.com/caselaws?id=194682 An exemption condition requiring non-availment of Cenvat credit, framed in manufacturer terms, could not be used to deny countervailing duty exemption to an importer. The notification was treated as materially identical to the one considered in SRF Ltd., where the relevant principle was that Cenvat credit was not admissible to the importer in the first place, so the condition could not be regarded as unfulfilled on that basis. Applying that principle, the denial of benefit under Notification No. 30/2004-CE was held unsustainable and the importer was entitled to exemption from countervailing duty. en-us Thu, 17 Nov 2016 00:00:00 +0530 Tue, 19 Sep 2017 11:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194682 An exemption condition requiring non-availment of Cenvat credit, framed in manufacturer terms, could not be used to deny countervailing duty exemption to an importer. The notification was treated as materially identical to the one considered in SRF Ltd., where the relevant principle was that Cenvat credit was not admissible to the importer in the first place, so the condition could not be regarded as unfulfilled on that basis. Applying that principle, the denial of benefit under Notification No. 30/2004-CE was held unsustainable and the importer was entitled to exemption from countervailing duty. Case-Laws Customs Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194682