https://www.taxtmi.com/caselaws?id=393500 Imported silk fabrics under Heading 5007 were denied countervailing duty exemption under Notification No. 30/2004-CE because the notification was conditional and required cumulative satisfaction of two requirements: duty-paid inputs and non-availment of Cenvat credit. The stated non-availment condition was treated as carrying the further requirement that the inputs used in manufacture must have suffered duty. As the importer could not meet the duty-paid-input condition in the relevant sense, the exemption claim failed and the impugned order was left undisturbed. en-us Thu, 30 Jan 2020 00:00:00 +0530 Tue, 17 Mar 2020 18:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393500 Imported silk fabrics under Heading 5007 were denied countervailing duty exemption under Notification No. 30/2004-CE because the notification was conditional and required cumulative satisfaction of two requirements: duty-paid inputs and non-availment of Cenvat credit. The stated non-availment condition was treated as carrying the further requirement that the inputs used in manufacture must have suffered duty. As the importer could not meet the duty-paid-input condition in the relevant sense, the exemption claim failed and the impugned order was left undisturbed. Case-Laws Customs Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393500