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    <title>2017 (3) TMI 701 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the denial of credit under the DEPB scheme due to non-utilization of specified inputs, setting aside confiscation of goods and penalties. The appellant&#039;s failure to use required inputs for export products as per SION norms rendered them ineligible for credit. The judgment emphasizes adherence to SION norms and utilizing specified inputs for DEPB scheme eligibility, clarifying the consequences of non-compliance and appropriate actions in such cases.</description>
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      <description>The Tribunal upheld the denial of credit under the DEPB scheme due to non-utilization of specified inputs, setting aside confiscation of goods and penalties. The appellant&#039;s failure to use required inputs for export products as per SION norms rendered them ineligible for credit. The judgment emphasizes adherence to SION norms and utilizing specified inputs for DEPB scheme eligibility, clarifying the consequences of non-compliance and appropriate actions in such cases.</description>
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