9911796707
TMI Blog2008 (8) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : P.G. Chacko, Member (J)]. - The appellants imported silk yarn and silk fabric from China and filed 44 bills of entry during the period from February, 2007 claiming the benefit of Notification No. 30/2004-C.E., dated 9-7-2004 (as amended) in respect of Additional Duty of Customs (countervailing duty). The benefit was denied and CVD was demanded. The first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2002." Before the lower authorities, the question arose as to whether the importer had complied with the above condition for the purpose of claiming exemption from payment of CVD on the silk yarn and fabric imported by them, on the strength of the above notification. The assessee, in their appeal filed against the decision of the original authority, submitted before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that a similar condition attached to the exemption notification considered by the larger Bench was held to be applicable to the goods imported by the party. 3. After considering the submissions, we are of the view that the instant case needs to be examined without reference to other notifications but only with reference to the specific terms of the subject notification. We have already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise (the Tariff provides 'nil' rate of duty for raw silk). On this basis, it is submitted that the question of a manufacturer of silk yarn availing Cenvat credit on input does not arise and, to this extent, the condition attached to the notification is irrelevant. It is further submitted that, for the silk fabric, the input is silk yarn, which is also claimed to be not chargeable to duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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