TaxTMI 
TaxTMI 
2017 (9) TMI 1011
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....ocate for the Appellant(s) Shri Satyapal, A.R. for the Respondent(s) ORDER After hearing both the sides, we find that the appellant imported Polyester Knitted Fabrics and sought exemption from payment of CVD in terms of Notification No. 30/2004-CE dated 09.07.2004. The said exemption was denied to the appellant by the lower authorities, on the ground that the condition of non-availm....
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.... dated 01/03/2002 which has the identical clause of the manufacturer having not availed the cenvat credit. Its stand held by the Hon'ble Supreme Court that CESTAT denied the exemption from CVD only on the ground that condition of non-availment of Cenvat credit was not fulfilled in as much as cenvat credit was not admissible to the importer and the question of fulfilling of the said condition....
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....te that Commissioner (Appeals) has made observations that the assessee had not claimed the benefit of the notification at the time of filing Bills of Entry. The Hon'ble Supreme Court in the case of Share Medical Care vs. UOI 2007 (209) ELT 321 (S.C.), has observed that even if the claim of benefit under a particular notification is not made at the initial stage, the assessee cannot....