https://www.taxtmi.com/caselaws?id=336508 The Tribunal found the appellant not liable for customs duty, interest, or penalties under Section 112(a) of the Customs Act, 1962. The impugned order was set aside due to insufficient evidence proving the manufacturer's availing of modvat credit, and the appellant, as a license transferee, was not expected to verify the manufacturer's credit status. The Tribunal emphasized the burden of proof on the Revenue regarding credit utilization and granted the appeal with any necessary relief. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 23 Dec 2016 11:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336508 The Tribunal found the appellant not liable for customs duty, interest, or penalties under Section 112(a) of the Customs Act, 1962. The impugned order was set aside due to insufficient evidence proving the manufacturer's availing of modvat credit, and the appellant, as a license transferee, was not expected to verify the manufacturer's credit status. The Tribunal emphasized the burden of proof on the Revenue regarding credit utilization and granted the appeal with any necessary relief. Case-Laws Customs Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336508