2017 (2) TMI 749

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....e 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 concessional rate of CVD @ 2% under Notification No. 1....

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.... 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 Vikrant Kackaria, ld. Advocate for the appellant and Sh. S....