Case Law Details
Commissioner of Customs (Exports) Vs Kailash Kumar Kishorpuria (CESTAT Chennai)
Benefit of CVD exemption under Notification No.30/2004-CE dated 09.07.2004 cannot be denied if the condition is such that it is practically impossible to satisfy the condition.
The issue to be considered is whether the respondent is eligible for claiming the CVD exemption under Notification No.30/2004-CE dated 09.07.2004. Ld. A.R has stressed that the exemption granted under the notification is conditional in as much as there is a proviso in the notification which reads as under :
“Provided that nothing contained in this Notification shall apply to the goods in respect of which credit of duty vide Corrigendum F. No. 334/3/2004-TRU (PT.I), dated 9-7-2004 on inputs goods has been taken under the provisions of the Cenvat Credit Rules, 2002”.
It is argued by the A.R that the benefit of notification will be available only if the goods that are used as inputs in the products manufactured by him, have already suffered duty of excise and the assessee has not availed credit of such duty on the inputs under the provisions of Cenvat Credit Rules, 2004. The imported goods has not suffered duty of excise and credit has not been availed.
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