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2017 (3) TMI 701 - AT - CustomsDuty Entitlement Passbook Scheme - denial of DEPB benefit on the ground that the goods had not been manufactured out of inputs enumerated for the export product in the Standard Input-Output Norms (SION) - denial also on the ground that the appellant had admitted to not purchasing or utilizing ‘nitro benzene’ or ‘cast iron boring’ for the manufacture of exported products - Held that: - the exporter would not be eligible for credit if inputs allowed in the Standard Input Output Norms (SION) entry at serial no. K-195 (Misc. Product Group) had not been used in the manufacture of the product - That their manufacturing process does not utilise these two ingredients has been admitted by the appellant. Accordingly the decision of the original authority to withhold the approval for allowing credit does have the sanctity of law - It is also seen that the original authority had permitted conversion of the said shipping bills to free status. Accordingly, denial of credit alone would have sufficed, redemption fine and penalty not required - appeal allowed - decided partly in favor of appellant.
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