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2013 (12) TMI 1348 - AT - CustomsImport of goods duty free under the value based advance Licensing Scheme - Notification No. 203/92-Cus. - Held that:- appellant is a merchant manufacturer is not in dispute and to that fact they have produced a certificate issued by the Divisional Deputy Commissioner certifying that the appellants are the merchant-manufacturer. Therefore, they have not availed the Cenvat credit. This certificate has also not disputed by the adjudicating authority also - appellant have discharged their onus to prove that they have not availed inputs stage credit of the imported goods, which were used in the manufacture of the exported goods. Further, in the case of Consumers Plastic Pvt Ltd., (2001 (7) TMI 456 - CEGAT, MUMBAI) this Tribunal has categorically held that the burden is to prove that the appellants have availed input stage credit is on Revenue. Admittedly, in this case the Revenue has not produced any documentary evidence to show that the appellants or supporting manufacturer have availed input stage credit - Decided in favour of assessee.
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