2017 (1) TMI 530

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.... K. Poddar, AR for the Revenue ORDER Per Justice ( Dr. ) Satish Chandra The present appeals have been filed against the order in appeal No. CC(A) CUS/D-I/Import/ 586 to 590/ 2016 dated 29.06.2016 passed by the Commissioner of Customs (Appeals) New Delhi. 2. The appellant has imported mobile phones after paying the additional customs duty (CVD) @ 12.5% as provided under schedule-I of th....

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....NVAT credit under the CENVAT Credit Rules, 2002 arises where inputs are procured from a country other than India. Thus, the Condition No. 20 must be considered to be fulfilled and, accordingly, the exemption from payment of CVD shall be available even in respect of imported goods. Now, the appellant has claimed the benefit of the ratio laid down by the Apex Court. 4. With this background, we he....

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....otification No. 12/2012-CE, that the assessee should not have taken credit under the CENVAT Credit Rules, 2004 in respect of the inputs and capital goods used in the manufacture of these goods. 4. However, owing to the consistent stand of the Department that the above mentioned condition could not be satisfied by imported goods, the appellant could not be satisfied by imported goods, the ....

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....s allowed the claim of the appellant. 8. After hearing both the parties and on perusal of the records, it appears that when the order in appeal was passed by the Commissioner (Appeals), the above mentioned judgments/ orders were not available. In other words, the orders passed by Hon'ble Supreme Court as well as passed by Tribunal are subsequent to the impugned order. When it is so then w....