Anyone outside India to avail CENVAT credit: CESTAT Hyderabad

Rashtriya Chemicals Fertilizers Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)

In this case, Rashtriya Chemicals Fertilizers Ltd. appealed against Order-in-Appeal No.31/2011 dated 17.08.2011, concerning their entitlement to exemption notifications 01/2011-CE or 02/2011-CE for the import of Muriate of Potash. The dispute centered on whether they could claim the exemption due to the condition of not availing CENVAT credit.

The Revenue argued that without manufacturing, it was impossible to verify CENVAT credit, thus disallowing the exemption. However, the appellant con

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