Judgment of the Supreme Court in the case of Mis SRF Ltd. versus Commissioner of Customs. Chennai - Clarification relating to notifications No.30/2004-Central Excise dated 09.07.2004. No.1 /2011-Central Excise dated 01.03.2011 and No.12/2012-Central Excise dated 17.03.2012. as amended Regarding.

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....6/4/2015-TRU Government of India Ministry of Finance (Department of Revenue) Tax Research Unit ** New Delhi, the 21st July. 2015 To. Principal Chief Commissioners / Chief Commissioners of Central Excise (All) Principal Chief Commissioners / Chief Commissioners of Central Excise & Service Tax (All) Principal Chief Commissioners / Chief Commissioners of Customs (All) Sir Madam. Subject Jud....

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.... such final products] will also be available to the importers of such final products for the purposes of CVD on the ground that the importer was not availing the credit of duty on inputs or capital goods. 2. The implication of the Hon'ble Supreme Court judgment was that all such final products when imported by manufacturer importer would have attracted concessional excise duty as CVD. while t....

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....n, such conditions in the relevant notifications be suitably amended so as to make the intention abundantly clear (that these conditions are to be satisfied by the manufacturers of such goods and not the buyer / importer of such goods). 5. In this context, opinion of the Ministry of Law & Justice was also sought With the concurrence of the Ld. Attorney General notifications No.34/2015-CE. No.35/2....