https://www.taxtmi.com/caselaws?id=208215 Exemption under Notification No. 203/92-Cus was held not deniable merely because input stage credit was alleged to have been taken on goods used for export manufacture. The appellant's merchant-manufacturer status was supported by a certificate and was not disputed, while the supporting manufacturer was found to be operating under Notification No. 16/93. On these facts, the appellant discharged the initial burden of showing non-availment of credit, and the Revenue failed to produce documentary evidence proving actual availment by either party. The denial of exemption was therefore unsustainable. en-us Wed, 23 Nov 2011 00:00:00 +0530 Mon, 27 Aug 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208215 Exemption under Notification No. 203/92-Cus was held not deniable merely because input stage credit was alleged to have been taken on goods used for export manufacture. The appellant's merchant-manufacturer status was supported by a certificate and was not disputed, while the supporting manufacturer was found to be operating under Notification No. 16/93. On these facts, the appellant discharged the initial burden of showing non-availment of credit, and the Revenue failed to produce documentary evidence proving actual availment by either party. The denial of exemption was therefore unsustainable. Case-Laws Customs Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208215