Home Case Index All Cases Customs Customs + AT Customs - 2011 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 186 - CESTAT, MUMBAIImport of goods duty free under the value based advance Licensing Scheme in terms of Notification No.203/92-Cus - Condition for Non-availment of input stage credit under Rule 57A for the goods imported for manufacture of exported goods – Merchant manufacturer - onus cast on assessee to prove – demand imposed denying exemption under Notification No.203/92 - Held that:- Since appellants are only the merchant manufacturer, therefore availment of Cenvat credit by them does not arise further, they have produced a certificate issued by the Divisional Deputy Commissioner certifying them as merchant manufacturer. Thus, appellant have discharged their onus. It is also held that the burden to prove that the appellants have availed input stage credit is on Revenue. Since Revenue has not produced any such documentary evidence therefore, the order is set aside. Decided in favor of assessee.
|