2001 (4) TMI 319

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (T)]. - The appellant is absent and unrepresented, despite notice. 2. In the order impugned in the appeal, the Commissioner has confirmed the demand for duty issued to the appellant on the ground that the benefit of Notification 203/92 has been wrongly availed of. The Commissioner finds that Modvat credit had been availed of in the manufacture of the exported goods, thus contravenin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... regard to taking credit of excise duty. The pivot of the duty exemption is that the imported goods should either be themselves used in the manufacture of the product to be exported, or that they are required to replenish of other material, indigenous or other material used in the manufacture of exported product. The benefit of the notification is available, irrespective of whether the export has t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... open to the department to stand in his way. 5. It is next urged that while duty has been demanded on the entire quantity of goods mentioned in the import licence, the import was only to the extent of 1228.1 kilograms of raw material, and that therefore there has been an incorrect calculation of duty. Sufficient material has not been produced to enable us to come to a clear finding. We think .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X