https://www.taxtmi.com/caselaws?id=355068 A conditional exemption under Notification No. 30/2004-CE was held unavailable for imported silk fabrics where the importer could not satisfy the requirement that the inputs used in manufacture had suffered duty in India. The mere fact that Cenvat credit was not taken did not cure that defect, because the notification operated cumulatively on duty-paid inputs and non-availment of credit. On that reasoning, the rejection of the exemption claim was sustained and the importer's challenge failed on merits. en-us Wed, 27 Sep 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355068 A conditional exemption under Notification No. 30/2004-CE was held unavailable for imported silk fabrics where the importer could not satisfy the requirement that the inputs used in manufacture had suffered duty in India. The mere fact that Cenvat credit was not taken did not cure that defect, because the notification operated cumulatively on duty-paid inputs and non-availment of credit. On that reasoning, the rejection of the exemption claim was sustained and the importer's challenge failed on merits. Case-Laws Customs Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355068