https://www.taxtmi.com/caselaws?id=358813 Imported goods were held not entitled to exemption from Countervailing Duty under Notification No. 30/2004-CE because the exemption was conditioned on a manufacturer not availing CENVAT credit on inputs or capital goods used in manufacture. That condition was not satisfied in the context of imported goods, so the claim to CVD exemption failed. The issue had already been decided against the appellant in its own case, and the matter was treated as no longer res integra. en-us Thu, 22 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358813 Imported goods were held not entitled to exemption from Countervailing Duty under Notification No. 30/2004-CE because the exemption was conditioned on a manufacturer not availing CENVAT credit on inputs or capital goods used in manufacture. That condition was not satisfied in the context of imported goods, so the claim to CVD exemption failed. The issue had already been decided against the appellant in its own case, and the matter was treated as no longer res integra. Case-Laws Customs Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358813