Exemption Denied for Nylon Yarn Import Due to Inadmissible CENVAT Credit; Condition for Exemption Ruled Irrelevant.

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....Import of Nylon Filament Yarn - Denial of Exemption form CVD on the ground that cenvat credit was availed - when the credit under the CENVAT Rules is not admissible to the appellant, question of fulfilling the aforesaid condition does not arise - SC....