2001 (12) TMI 731

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..... Shaikh, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. In the order impugned in this appeal, the Commissioner has held that the appellant was not entitled to the benefit of Notification 203/92 for the reason that Modvat credit had been availed of in the manufacture of exported goods, thus contravening ....

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....hat the credit which was reversed related to the goods which were exported. Counsel for the appellant says before us that, copies of AR4A refers to shipping bill. It is also our understanding that normally the shipping bill would mention the AR 4 document. AR 4 document becomes necessary either because the goods are being exported without payment of duty or rebate is to be claimed on the goods whi....