https://www.taxtmi.com/caselaws?id=240368 Benefit under Notification No. 203/92-Cus. could not be denied where the supporting manufacturer's name had been incorporated in the advance licence and the record established non-availment of Modvat credit. The appellant produced the Joint Chief Controller's letter confirming incorporation of the supporting manufacturer's name, and the invoices, together with prior verification by the Commissioner, Export Promotion, showed that no duty had been paid and Modvat credit had not been taken. On that factual basis, the exemption denial was unsustainable and the impugned order was set aside. en-us Thu, 23 Aug 2012 00:00:00 +0530 Sun, 01 Dec 2013 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240368 Benefit under Notification No. 203/92-Cus. could not be denied where the supporting manufacturer's name had been incorporated in the advance licence and the record established non-availment of Modvat credit. The appellant produced the Joint Chief Controller's letter confirming incorporation of the supporting manufacturer's name, and the invoices, together with prior verification by the Commissioner, Export Promotion, showed that no duty had been paid and Modvat credit had not been taken. On that factual basis, the exemption denial was unsustainable and the impugned order was set aside. Case-Laws Customs Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240368