2024 (2) TMI 1417

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....INAL ORDER No. A / 30180 – 30181 / 2024<br>Customs<br>HON'BLE Mr. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) And HON'BLE Mr. A. K. JYOTISHI , MEMBER ( TECHNICAL ) Shri H. G Dharmadhikari & Ms Lalita S. Phadke , Advocates for the Appellant Shri A Rangadham , Authorised Representative for the Respondent ORDER [ ORDER PER : BENCH ] Upon hearing, we find that the issue is already covered by prec....

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....ferred to along with any exemption notifications available for additional duty of customs and also any Central Excise exemption notifications available. Exemption notifications are of two types i.e., either conditional or unconditional. Exemption notifications, being an exception to the general rule have to be interpreted strictly against the person claiming the exemption notification. 4. In this....

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....on is deemed to have been met. 5. Learned Counsel for the appellant submits that on an identical case the Hon'ble Supreme Court in the case of Enterprises International Ltd., [2017 (346) ELT A130 (SC)] held that the condition related to non availment of CENVAT credit does not bar the benefit of the Central Excise exemption notifications while calculating additional duty of customs on imports. 6.....

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....ted and therefore were manufactured outside India. The CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under the Central Excise Act, 1944. This Act applies to the whole of India but not beyond. When the Central Excise Act itself does not extend outside India, neither will the CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail the benefit of CENVAT ....