2001 (4) TMI 319

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....dents. [Order per : Gowri Shankar, Member (T)]. - The appellant is absent and unrepresented, despite notice. 2. In the order impugned in the appeal, the Commissioner has confirmed the demand for duty issued to the appellant on the ground that the benefit of Notification 203/92 has been wrongly availed of. The Commissioner finds that Modvat credit had been availed of in the manufactur....

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....s duty, it cannot prescribe condition with regard to taking credit of excise duty. The pivot of the duty exemption is that the imported goods should either be themselves used in the manufacture of the product to be exported, or that they are required to replenish of other material, indigenous or other material used in the manufacture of exported product. The benefit of the notification is availabl....

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....verse the credit that he has taken, it is not open to the department to stand in his way. 5. It is next urged that while duty has been demanded on the entire quantity of goods mentioned in the import licence, the import was only to the extent of 1228.1 kilograms of raw material, and that therefore there has been an incorrect calculation of duty. Sufficient material has not been produced to....