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M/s Atul Ltd. Versus Commissioner of Customs (Exp) , Mumbai

2016 (8) TMI 183 - CESTAT MUMBAI

Import of goods against DEEC license - Denial of benefit of Notification No. 203/92-Cus - The benefit of said notification was sought to be denied on the ground that the goods exported for procuring the said license were manufactured by availing the benefit of input stage credit. Clause (V)(a) of Notification No. 203/92-Cus prohibited availment of input stage credit in respect of such goods. - Held that:- even if the third party exporter had availed input stage credit, the benefit of Notificatio .....

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ecific declaration by the appellant that they have followed the conditions of the notification which include that the goods exported have not been availed the input stage credit. The appellants have failed to substitute the said declaration by providing evidence. - Demand confirmed with interest - However, penalty u/s 114A set aside - Decided partly in favor of assessee. - Appeal No. C/797/04 - A/88905/16/SMB - Dated:- 29-7-2016 - Shri Raju, Member (Technical) Shri Rakesh Shah, Sr. Manager f .....

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show-cause notice did not contain any evidence to show that input credit cannot be availed in respect of the exports. 2. Learned Counsel for the appellant argued that they have not availed the credit and third party exporters M/s Virchow Drugs Pvt. Ltd. may or may not have availed the credit. He argued that it was the responsibility of Revenue to produce evidence that credit has been availed by M/s Virchow Drugs Pvt. Ltd. He also pointed out that they have reversed the duty. He further argued t .....

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ld not have been invoked in this case. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that condition (V)(a) of the Notification No. 203/92 read as under: - No input stage credit is obtained under rule 56A or 57A of the Central Excise Rules, 1944. I find that even if the third party exporter had availed input stage credit, the benefit of Notification No. 203/92 cannot be availed. The appellants has been the declaration as prescribed under the Sche .....

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