1999 (12) TMI 486

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.... the Appellant. Shri K.M. Patwari, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal, the Commissioner finds that appellant had taken modvat credit of the duty paid on inputs used in the manufacture of goods exported in fulfillment of export obligation under DEEC scheme. He is of the view that since imports made in consequence ....

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....would be denied the benefit of the notification if credit was taken (it is not in dispute that credit was taken). It however, does not follow that because the notification contained this provision, credit could be denied. There is confusion between the cause and consequence here. It is on record that the licence issued to the appellant have been transferred by it. The appellant therefore did not i....