https://www.taxtmi.com/caselaws?id=436695 The respondent, an importer, claimed CVD exemption under Notification No.30/2004-CE for imported silk fabrics. The Commissioner (Appeals) allowed the benefit, contrary to the original authority's denial. The department argued that the respondent did not meet notification conditions due to no duty payment on inputs or cenvat credit availed. The Tribunal, citing a precedent, ruled in favor of the respondent, stating that if compliance is impractical, exemption cannot be denied. As the respondent did not avail cenvat credit, they were entitled to the CVD exemption, with the department's appeals dismissed. en-us Tue, 18 Apr 2023 00:00:00 +0530 Fri, 16 Jun 2023 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436695 The respondent, an importer, claimed CVD exemption under Notification No.30/2004-CE for imported silk fabrics. The Commissioner (Appeals) allowed the benefit, contrary to the original authority's denial. The department argued that the respondent did not meet notification conditions due to no duty payment on inputs or cenvat credit availed. The Tribunal, citing a precedent, ruled in favor of the respondent, stating that if compliance is impractical, exemption cannot be denied. As the respondent did not avail cenvat credit, they were entitled to the CVD exemption, with the department's appeals dismissed. Case-Laws Customs Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436695