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TMI Blog2019 (1) TMI 2032X X X X Extracts X X X X X X X X Extracts X X X X ..... t the CENVAT credit has been availed for the goods in question. It is not in dispute that the goods have been imported and therefore were manufactured outside India. The CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under the Central Excise Act, 1944. This Act applies to the whole of India but not beyond. When the Central Excise Act itself does not extend outside India, neither will the CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail the benefit of CENVAT credit. Therefore, in respect of imports, it is impossible that the condition of CENVAT credit not being availed is not fulfilled. This has been decided by the Hon ble Apex Court in the case of M/S SRF LTD., M/S ITC LTD VERSUS COMMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption notifications available. Exemption notifications are of two types i.e., either conditional or unconditional. Exemption notifications, being an exception to the general rule have to be interpreted strictly against the person claiming the exemption notification. 3. In this case the appellant imported Muriate of Potash and claimed the aforesaid Central Excise exemption notifications which were conditional notifications. The condition therein is that no CENVAT credit should have been availed in the manufacture of the goods. It is the case of the revenue that the appellant has not manufactured but has imported these goods and hence it is impossible to verify whether any CENVAT credit has been availed or not and therefore no exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods have been imported and therefore were manufactured outside India. The CENVAT Credit Rules, 2004 or CENVAT Credit Rules, 2002 are framed under the Central Excise Act, 1944. This Act applies to the whole of India but not beyond. When the Central Excise Act itself does not extend outside India, neither will the CENVAT Credit Rules. Therefore, it is impossible for anyone outside India to avail the benefit of CENVAT credit. Therefore, in respect of imports, it is impossible that the condition of CENVAT credit not being availed is not fulfilled. This has been decided by the Hon ble Apex Court in the case of SRF Ltd [2015 (318) ELT 607 (SC)]. We respectfully follow the ratio of the judgment of the Hon ble Apex Court and hold that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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