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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 ..... Appellant Shri M. Jagan Babu, Authorized Representative for the Respondent ORDER Per Smt. Sulekha Beevi C.S: The above appeal has come up for hearing as per the published list. There is no appearance on behalf of the appellant. Several notices have been issued to the appellant. On 25.03.2019, the learned counsel Ms. A. Shivaranjani, appeared and requested for adjournment. However, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of the goods, which suffered duty and no Cenvat credit is availed on the inputs. The Hon'ble Madras High Court in the said case has analysed the issue in paras 51, 59 & 60, which is reproduced as under:- "51. The second argument of the learned counsel for the first respondent is liable to be rejected, in the light of what we have indicated in the table in Paragraph 48. A st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same. Though the Notification Bearing No. 30/2004, dated 9-7-2004 does not stipulate the first condition, we have held that the first condition is inbuilt into the second condition. Therefore, the first respondent cannot be taken to have fulfilled the condition stipulated in the proviso to the Notification No. 30/2004, dated 9-7-2004, unless he had shown that in the entire process of manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be available to any of the importers, since he could have never paid any duty of excise on the inputs used in their manufacture 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of the benefit. (iv) 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." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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