https://www.taxtmi.com/caselaws?id=440798 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Department's appeal, stating that the appellant was eligible for the CVD exemption under Notification No. 30/2004-CE, as they did not avail CENVAT Credit on inputs. The Tribunal's decision was based on the interpretation of the notification and relevant legal precedents, finding the appellant qualified for the exemption despite the Department's contentions. en-us Wed, 26 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 08:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440798 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Department's appeal, stating that the appellant was eligible for the CVD exemption under Notification No. 30/2004-CE, as they did not avail CENVAT Credit on inputs. The Tribunal's decision was based on the interpretation of the notification and relevant legal precedents, finding the appellant qualified for the exemption despite the Department's contentions. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440798