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2016 (11) TMI 1322 - CESTAT MUMBAIClaim of exemption on import goods against advance licence - Input stage credit - Rule 57A of the Central Excise Rules - entitlement to the exemption availed under notification No.203/92-Cus dated 19/05/1992 - forged licence - Held that: - the appellant is a transferee of the licences which were issued to the original manufacturer exporter. The said licenses are genuine and there is no allegation that these licenses were procured by forging the documents or the licenses were forged. The licenses were produced by the appellant before the authorities in 1994 while clearing the goods imported and claimed the exemption as per the licenses. It is a case of the Revenue that the appellant is ineligible to avail the benefit of notification No.203/92 as they could have availed the modvat credit on inputs in respect of the materials exported for procuring the advance licenses. While it is a case of the appellant that there is no evidence shown that the original licence holder who was a manufacturer exporter had availed modvat credit. On perusal of the advance licenses which are annexed when the appeal memorandum, we do find strong force in the submissions made by the learned Counsel that these licenses were issued to some other manufacturer exporter who had sold these licenses to the appellants. If it is so, then, in our view demand of custom duty cannot be made against the appellant holding that they have availed modvat credit on the inputs. We find that there is no evidence in the entire records to indicate that the appellant had availed modvat credit on the inputs in order to deny the benefit of Notification No.203/92 dated 19/05/92 - appeal allowed - decided in favor of appellant-assessee.
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