2014 (1) TMI 1669 - SCH - Customs

Levy of CVD (countervailing duty) equal to duty of excise - Notification No. 30/2004-C.E. dated 9-7-2004 - Supreme Court dismissed the appeal filed by Revenue on the ground of delay filed against the decision of Tribunal 2011 (1) TMI 665 - CESTAT MUMBAI ; wherein tribunal held that where the inputs contained in the imported commodity are shown to be not chargeable to duty of excise in India there is no question of an Indian manufacturer of such commodity availing CENVAT credit and consequently there is no question of levy of countervailing duty on the imported commodity.