2003 (9) TMI 690

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....lant. Shri A.K. Mondal, SDR, for the Respondent. [Order]. -  Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellant submits that vide the impugned orders Modvat credit availed by them on the inputs used in the manufacture of goods cleared under Notification No. 203/92-Cus. and under Notification No. 204/92-Cus. has been rejected. He submits that he is not disputing the r....

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....cility extended to him and he can even forgo the said facility and may not import the raw materials. In these circumstances he submits that there is no justification for denial of the benefit of the Modvat credit. 3. Shri A.K. Mondal, ld. SDR appearing for the Revenue has not been able to show any condition in the said notification requiring the assessees to import the raw materials agains....