2017 (11) TMI 2066 - AT - Customs

Exemption under N/N. 30/2004- CE dated 09.04.2004 on imported non-textured Polyester Lining Cloth - denial of exemption on the ground that one of the conditions mentioned therein was not fulfilled by the appellant - non-availment of credit of duty on the inputs or capital goods under the provisions of Cenvat Credits Rules 2002 - HELD THAT - In appellants own case this Tribunal allowed the exemption vide Final Order No. 55993-56023 of 2016 dated 17.11.2016 2016 (11) TMI 1456 - CESTAT NEW DELHI . It is also noted that the Apex Court affirmed their decision in SRF Ltd. 2015 (4) TMI 561 - SUPREME COURT by dismissing the review petition of Revenue 2016 (7) TMI 1381 - SC ORDER . The impugned order is set aside - appeal allowed.

Summary

The appeal was against the denial of exemption on non-textured Polyester Lining Cloth under Notification No. 30/2004-CE. The Tribunal allowed the appeal based on the settled legal position following their previous decision in the appellant's own case and the affirmation of the decision by the Apex Court in SRF Ltd. case. The impugned order was set aside, and the appeal was allowed.