https://www.taxtmi.com/caselaws?id=456833 Exemption notifications granting relief from additional duty of customs were construed strictly, but the condition against availment of CENVAT credit was held satisfied for imported goods. Because the goods were manufactured outside India, the CENVAT Credit Rules under the Central Excise Act could not operate extraterritorially, making availing CENVAT credit abroad legally impossible. On that basis, the Tribunal applied binding precedent and treated the non-availment condition as fulfilled in imports of Muriate of Potash, so the exemption under Notification Nos. 01/2011-C.E. and 02/2011-C.E. was available. en-us Mon, 26 Feb 2024 00:00:00 +0530 Fri, 18 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456833 Exemption notifications granting relief from additional duty of customs were construed strictly, but the condition against availment of CENVAT credit was held satisfied for imported goods. Because the goods were manufactured outside India, the CENVAT Credit Rules under the Central Excise Act could not operate extraterritorially, making availing CENVAT credit abroad legally impossible. On that basis, the Tribunal applied binding precedent and treated the non-availment condition as fulfilled in imports of Muriate of Potash, so the exemption under Notification Nos. 01/2011-C.E. and 02/2011-C.E. was available. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456833