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2016 (12) TMI 84 - AT - Central ExciseDemand - Benefit of Notification 203/92 - DEEC licence - availing of input stage credit under Rule 56A or 57A of the erstwhile Central Excise Rules, 1944 - Held that: - The benefit of N/N. 203/92 is eligible to a licence holder, subject to conditions therein, and one of the conditions is that the export obligation is discharged and that input stage credit of the inputs consumed is not availed by the exporter. All the licences which were produced by the appellants before the lower authorities, the exporter had discharged the export obligation and the licences were endorsed as transferable by the concerned authorities. The authorities in these appeals have issued a cyclostyled show cause notice to the appellants directing them to produce evidence, that exporter having not availed the cenvat credit on the inputs under the provisions of Rule 56A and/or 57A of the erstwhile Central Excise Rules, 1944. In our considered view, the appellants and importers herein cannot be called upon to produce evidence in respect of an act to be done by exporter and original licence holder. Appeal allowed - decided in favor of appellant.
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