Home Case Index All Cases Customs Customs + AT Customs - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 33 - CESTAT AHMEDABADDemand of duty - Import of Linear Alkyl Benzene - Exemption under Notification No.203/92-Cus. dated 19.05.92 - Appellant did not produce a certificate regarding non availment of modvat credit from the supporting manufacturer - Held that:- appellants has produced the letter issued by JCCIE accepting their submission for inclusion of the supporting manufacturer in the licence - supplier was not availing modvat credit to submit that as evidence of showing that modvat credit has not been availed. We find that these two submissions render the two grounds on the basis of which credit was denied no longer existence - Decided in favour of assessee.
|