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2017 (8) TMI 203 - AT - CustomsBenefit of Advance Licence - denial of benefit on the ground that transferor availed CENVAT credit on inputs procured from the domestic market for manufacture of export goods - Held that: - Mere availment of credit is not sufficient to invoke the provisions of section 111 of Customs Act, 1962. The goods could not have been held to be liable for confiscation without evidence of post-importation conditions having been breached - appeal allowed - decided in favor of appellant.
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