2017 (2) TMI 749

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....pellant. Shri Satyapal, DR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 2-9-2015 passed by the Commissioner (Appeals), Chandigarh. 2. The appellant imported polyester staple fibre made from 100% recycled PET bottles vide Bill of Entry No. 7294795, dated 7-11-2014 and claimed the benefit of concessiona....

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.... to the condition that no Cenvat credit should be availed as the provisions of Cenvat Credit Rules apply only to a manufacturer in India. (iii)  They have taken the support of the decisions of the Apex Court in the cases of SRF Limited v. CC, Chennai reported in 2015 (318) E.L.T. 607 (S.C.) and ITC Limited v. Commissioner of Customs, Delhi - 2015-TIOL-74-SC-Cus. 4. Heard Shri Vikra....