https://www.taxtmi.com/caselaws?id=335304 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original due to insufficient evidence of modvat credit availed by the appellants. The judgment emphasized the burden of proof, validity of show-cause notices, and eligibility criteria for duty exemptions under Notification No.203/92-Cus. The Tribunal considered the transferable nature of licenses acquired by the appellants and the lack of evidence showing modvat credit availed by the original license holder, ultimately allowing the appeal with consequential relief. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335304 The Tribunal ruled in favor of the appellant, setting aside the Order-in-Original due to insufficient evidence of modvat credit availed by the appellants. The judgment emphasized the burden of proof, validity of show-cause notices, and eligibility criteria for duty exemptions under Notification No.203/92-Cus. The Tribunal considered the transferable nature of licenses acquired by the appellants and the lack of evidence showing modvat credit availed by the original license holder, ultimately allowing the appeal with consequential relief. Case-Laws Customs Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335304