https://www.taxtmi.com/caselaws?id=268696 The Tribunal allowed the appeals, setting aside the Order-in-Appeal that denied the benefit of Notifications to the appellant. It found the appellant's evidence, including a certificate from statutory auditors, convincing in demonstrating the use of imported Murate of Potash (MOP) in fertilizer manufacturing. As the Revenue failed to rebut this evidence, the Tribunal concluded that the appellant met the Notification conditions and was eligible for the concessional duty benefits under Notification No.12/2012-CE. en-us Tue, 17 Nov 2015 00:00:00 +0530 Thu, 20 Oct 2016 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268696 The Tribunal allowed the appeals, setting aside the Order-in-Appeal that denied the benefit of Notifications to the appellant. It found the appellant's evidence, including a certificate from statutory auditors, convincing in demonstrating the use of imported Murate of Potash (MOP) in fertilizer manufacturing. As the Revenue failed to rebut this evidence, the Tribunal concluded that the appellant met the Notification conditions and was eligible for the concessional duty benefits under Notification No.12/2012-CE. Case-Laws Customs Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268696