https://www.taxtmi.com/caselaws?id=111130 The exemption under Notification No. 203/92-Cus. could not be denied merely on a presumption that Modvat credit under Rule 57A of the Central Excise Rules, 1944 had been taken. The record contained no material showing actual availment of input credit, and the importers consistently denied having taken such credit. In the absence of evidence to support the presumption, denial of the exemption was unjustified, and the benefit of the notification was held to remain available. en-us Tue, 13 Jan 2004 00:00:00 +0530 Fri, 20 Apr 2012 14:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111130 The exemption under Notification No. 203/92-Cus. could not be denied merely on a presumption that Modvat credit under Rule 57A of the Central Excise Rules, 1944 had been taken. The record contained no material showing actual availment of input credit, and the importers consistently denied having taken such credit. In the absence of evidence to support the presumption, denial of the exemption was unjustified, and the benefit of the notification was held to remain available. Case-Laws Customs Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111130