2018 (4) TMI 924

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....ioner (AR) for Respondent Per: Ramesh Nair The issue involved in the present case is that whether appellant is entitled for the exemption Notification No. 30/2004-CE dated 9.7.2004 by which the exemption from excise duty is provided subject to non-availment of CENVAT Credit on the inputs or capital goods and whether this notification can be made applicable in respect of the goods imported fo....