1996 (9) TMI 134

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..... stoms (Bombay), New Customs House reported in 1992 (4) SCC 440 [equal to 1992 (61) E.L.T. 352] applies to the facts of this case. This Court considered the terms of a letter of the Central Board of Excise and Customs and agreed "with the observations of the Board that the benefit of exemption or concession should be granted wherever the intended use of the material can be established by the import .....

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..... ibre and Chemicals Ltd., of which the latter was the holder of an L-6 Licence. The position in regard to the former is not known. The grant of concession in respect of the former by the Collector (Appeals) in the first appeal is therefore, correct and is upheld. So far as the other appeal is concerned, the assessee produced no material to show that the "beneficiary" factory was eligible for the co .....

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