https://www.taxtmi.com/caselaws?id=456833 CESTAT Hyderabad allowed an appeal regarding fertilizer import exemption notifications. The Tribunal ruled that for imported goods, the condition of non-CENVAT credit cannot be strictly applied since the manufacturer is outside India. Relying on SC precedents, the court granted exemption benefits to the appellant, setting aside previous orders and interpreting the notifications liberally in favor of the importer. 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 CESTAT Hyderabad allowed an appeal regarding fertilizer import exemption notifications. The Tribunal ruled that for imported goods, the condition of non-CENVAT credit cannot be strictly applied since the manufacturer is outside India. Relying on SC precedents, the court granted exemption benefits to the appellant, setting aside previous orders and interpreting the notifications liberally in favor of the importer. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456833