2018 (4) TMI 924

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..... anufacturer should not avail the CENVAT Credit on the inputs or capital goods used for manufacture of goods on which the exemption is claimed - In the facts of the present case, the goods are imported, hence the condition of non-availment of CENVAT Credit on inputs and capital goods does not get fulfilled. Benefit cannot be allowed - appeal dismissed - decided against appellant. - C/387/2008 - .....

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..... , submits that this identical issue has been decided in the appellant s own case by Hon'ble Madras High Court reported at 2016 (338) ELT 44 (Mad.). Therefore, the issue is no longer res integra. 4. Having considered the submissions made by the learned AR and perusal of the records, we find that the issue involved is whether the goods imported by the appellant is exempted from payment of .....

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