2001 (3) TMI 841

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....ondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent of both sides, after waiving deposit. 2. The Commissioner has held in his order impugned in the appeal that the benefit of Notification 203/92 was wrongly availed of by the appellant for the reason that Modvat credit was availed of in the manufacture of the goods exported, as a result of wh....

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....xcise authorities, that Goel Packaging Industries was not registered with the department and hence could not take Modvat credit. For the same reason, therefore, it will have to be held that, Modvat credit could not have been taken in the present case, too, on the goods exported. 4. The Commissioner's Order cannot be upheld for another reason. The goods were imported under the claim for the b....