https://www.taxtmi.com/caselaws?id=310009 Exemption notifications are to be construed strictly, but the condition requiring non-availment of CENVAT credit could not be applied to goods manufactured outside India. Because the imported fertiliser was produced abroad, the CENVAT Credit Rules, 2004, operating within the Central Excise framework, had no practical application to foreign manufacture. The impossibility of availing CENVAT credit in that setting meant the condition could not be treated as breached for import clearances. On that basis, the importer was entitled to the benefit of Notification No. 01/2011-CE and Notification No. 02/2011-CE, and denial of the exemption was unsustainable. en-us Thu, 31 Jan 2019 00:00:00 +0530 Tue, 03 Oct 2023 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310009 Exemption notifications are to be construed strictly, but the condition requiring non-availment of CENVAT credit could not be applied to goods manufactured outside India. Because the imported fertiliser was produced abroad, the CENVAT Credit Rules, 2004, operating within the Central Excise framework, had no practical application to foreign manufacture. The impossibility of availing CENVAT credit in that setting meant the condition could not be treated as breached for import clearances. On that basis, the importer was entitled to the benefit of Notification No. 01/2011-CE and Notification No. 02/2011-CE, and denial of the exemption was unsustainable. Case-Laws Customs Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310009