https://www.taxtmi.com/caselaws?id=440798 A trader could still claim CVD exemption under Notification No. 30/2004-CE where the notification required only that CENVAT credit on inputs had not been availed. Since it was undisputed that no such credit was taken, the factual condition for exemption was satisfied, and trader status by itself did not defeat relief. The earlier interpretation of the same notification, as affirmed by the Supreme Court, governed the issue and supported the exemption. 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 A trader could still claim CVD exemption under Notification No. 30/2004-CE where the notification required only that CENVAT credit on inputs had not been availed. Since it was undisputed that no such credit was taken, the factual condition for exemption was satisfied, and trader status by itself did not defeat relief. The earlier interpretation of the same notification, as affirmed by the Supreme Court, governed the issue and supported the exemption. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440798