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TMI Blog2020 (3) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... here it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, then the benefit of the Notification will be available only if both conditions are satisfied. An importer will never be able to satisfy both these conditions and hence, he cannot claim the benefit. The impugned order does not call for any interference - appeal dismissed - decided against appellant. - Customs Appeal No.00017 of 2010 - FINAL ORDER NO. 40231/2020 - Dated:- 30-1-2020 - HON BLE SMT. SULEKHA BEEVI C.S, MEMBER (JUDICIAL) AND HON BLE SHRI ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. A. Sivaranjani, Advocate for the Appellant Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent is liable to be rejected, in the light of what we have indicated in the table in Paragraph 48. A stipulation that Cenvat credit ought not to have been claimed, has inbuilt within itself, the stipulation that the inputs had suffered some duty. If the inputs had not suffered any duty, then the question of claiming Cenvat credit would not arise. As a consequence, an importer will not be entitled to the benefit of the exemption Notification, as he would not be in a position to satisfy the condition that is inbuilt into the proviso under the Notification dated 9-7-2004. 59. Therefore, in the absence of any material to show that the processes indicated above would involve inputs, none of which would attract duty of excise, it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the foreign manufacturer. This proposition is based upon the premise that the object of such Notifications is only to grant exemption to those final products, on which, some duty has been paid (in India) at the stage of inputs. In other words, Notifications of this nature, are not merely conditional, but also restrictive in nature, as they confer benefit not upon all manufacturers of exempted goods, even if they are domestic manufacturers, but only upon those, who use inputs that had suffered duty. (iii) In cases where the exemption Notification stipulates only one condition namely that no Cenvat credit ought to have been availed on the inputs, the benefit of the Notification will be available only to those, who satisfy two condit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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