2017 (10) TMI 1265

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....evender Singh, Member (Technical) Shri Satyapal, AR for the Appellant- Revenue None for the Respondent(s) ORDER Per :  Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals.  Inasmuch as the issue involved in all the appeals is identical, they are being disposed of by a common order. 2.   After he....

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....ook note of the Hon'ble Supreme Court's decision in the case of SRF Limited vs.  CCE - 2015-TIOL-74-CUS (SC) vide which the said Notification No. 30/2004-CE was interpreted and it was held that the condition of non-availment of credit of duty paid on inputs or capital goods, in case of imported goods, cannot be satisfied and as such, the benefit has to be extended to the importers. 5.&....