https://www.taxtmi.com/caselaws?id=371324 Where an advance licence is validly transferred, the transferee is not required to prove that the original exporter did not avail Modvat credit in order to retain exemption under Notification No. 203/1992-Cus. The burden of showing non-availment of input-stage credit rests on the original licence holder, and not on the transferee. In the absence of any allegation of forgery or falsification in the licence or its transfer, the authority's approval supports compliance with the notification conditions. A demand that forces the transferee to prove the conduct of the transferor is unsustainable, and denial of exemption on that basis is not justified. en-us Fri, 30 Nov 2018 00:00:00 +0530 Sun, 02 Dec 2018 20:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371324 Where an advance licence is validly transferred, the transferee is not required to prove that the original exporter did not avail Modvat credit in order to retain exemption under Notification No. 203/1992-Cus. The burden of showing non-availment of input-stage credit rests on the original licence holder, and not on the transferee. In the absence of any allegation of forgery or falsification in the licence or its transfer, the authority's approval supports compliance with the notification conditions. A demand that forces the transferee to prove the conduct of the transferor is unsustainable, and denial of exemption on that basis is not justified. Case-Laws Customs Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371324