2023 (7) TMI 1071

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the benefit of the notification as they have not fulfilled the condition of the notification, that no CENVAT Credit of duty paid on inputs shall be taken by the importer. The Commissioner (Appeals) set-aside the order passed by the original authority holding that the appellant is not eligible for the notification. Aggrieved by such order passed by the Commissioner (Appeals), the Department is now before the Tribunal. 2. The Learned Authorized Representative, Ms. Anandalakshmi Ganeshram reiterated the grounds of the appeal. It is submitted that that respondent is a trader and has not fulfiled the condition of the notification that CENVAT Credit on inputs should not be availed by the importer. The wording of the notification is that the be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is whether the benefit of notification 30/2004 is eligible to the Respondent though Cenvat Credit has not been availed on inputs. The condition as per the notification is that the importer should not have availed the CENVAT Credit on the inputs. In the present case, it is an admitted position that the respondent has not availed any such credit. However, the reason for denying the benefit of the notification is that in the case of the appellant no such credit is admissible being a trader. The Tribunal had occasion to analyse the very same issue in the case of M/s. Enterprises International Ltd. (supra), the relevant paragraph reads as under:- "16. In view of the above ruling by Apex Court, we are unable to accept the Revenue's plea that th....