2017 (2) TMI 749

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..... that: - reliance placed in the case of SRF Limited v. CC, Chennai [2015 (4) TMI 561 - SUPREME COURT], where it stands held by the Hon’ble Supreme Court that CESTAT denied the exemption from CVD only on the ground that condition of non-availment of Cenvat credit was not fulfilled inasmuch as Cenvat credit was not admissible to the importer and the question of fulfilling of the said condition does n .....

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..... 2011-C.E. prescribed the concessional rate of duty 2% subject to the condition that no Cenvat credit should be availed by the manufacturer. The authorities below denied the benefit of this concessional rate of duty on the ground that the importer has not satisfied the above condition. 3. The appellant has challenged the impugned order before us on the following grounds : (i) The assessing .....

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..... the case of SRF Limited v. CC, Chennai (supra) has considered the identically worded Notification No. 6/2002-C.E., dated 1-3-2002 which had the identical clause of the manufacturer having not availed the Cenvat credit. It stands held by the Hon ble Supreme Court that CESTAT denied the exemption from CVD only on the ground that condition of non-availment of Cenvat credit was not fulfilled inasmuch .....

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