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2015 (5) TMI 1079 - AT - CustomsNon-eligibility to avail exemption under Notification 203/92-Cus., dated 19-5-1992 - DEEC licence - the respondent has failed to produce proof regarding non-availment of Modvat credit or reversal of Modvat credit as envisaged in the DEEC Scheme - Held that: - reliance on certificate issued by the C.A. as also on a letter of Supdt., in the Grounds of Appeal we find that this fact has not been contested by the department. We also find the first appellate authority has given liberty to verify the correctness of the certificate given by the C.A. on which there is no information from both sides. In our considered view, if the first appellate authority has relied upon the certificate issued by the C.A. and a letter of Supdt., to uphold the respondent’s contention that they have not availed Cenvat credit, nothing survives in this appeal as the same are not controverted. In the facts and circumstances of the case, we find that the impugned order is correct, legal and does not suffer from any infirmity - appeal dismissed - decided against Revenue.
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