https://www.taxtmi.com/caselaws?id=252497 A purchaser of VABAL was not required to prove that the manufacturer of the exported goods had not availed input stage credit in order to claim benefit under Notification No. 203/92-Cus. Applying the controlling Supreme Court position on the notification, the tribunal held that this non-availment requirement could not be imposed on the purchaser. The denial of notification benefit was therefore unsustainable, and the impugned order was set aside in favour of the assessee. en-us Thu, 17 Jul 2014 00:00:00 +0530 Mon, 27 Oct 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252497 A purchaser of VABAL was not required to prove that the manufacturer of the exported goods had not availed input stage credit in order to claim benefit under Notification No. 203/92-Cus. Applying the controlling Supreme Court position on the notification, the tribunal held that this non-availment requirement could not be imposed on the purchaser. The denial of notification benefit was therefore unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Customs Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252497