https://www.taxtmi.com/caselaws?id=335439 A transferee purchaser of duly endorsed, uncancelled DEEC licences could not be required to prove that the original licence holder had not availed input stage credit under Rule 56A or Rule 57A to retain the benefit of Notification No. 203/92-Cus. The non-availment condition was personal to the original exporter and licence holder, so the transferee importer could not be denied the notification benefit for failing to establish another party's compliance. The impugned order was unsustainable, the appeals succeeded, and consequential relief followed. en-us Thu, 03 Nov 2016 00:00:00 +0530 Fri, 02 Dec 2016 21:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335439 A transferee purchaser of duly endorsed, uncancelled DEEC licences could not be required to prove that the original licence holder had not availed input stage credit under Rule 56A or Rule 57A to retain the benefit of Notification No. 203/92-Cus. The non-availment condition was personal to the original exporter and licence holder, so the transferee importer could not be denied the notification benefit for failing to establish another party's compliance. The impugned order was unsustainable, the appeals succeeded, and consequential relief followed. Case-Laws Central Excise Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335439