2004 (10) TMI 446

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....e, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein are engaged in the manufacture of woollen and man-made silk fabrics and they sell their products in the domestic market and also export their products. They import raw material under the VBAL as well as under OGL Scheme for the manufacture of their final....

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....ng authority dropped the demand holding that there was no contravention of the provisions of Notification 203/92-Cus., dated 19-5-1992 as credit was not availed on inputs imported under VBAL scheme. This order was reviewed and the appeal filed to the Commissioner (Appeals) who vide the impugned order, held that there was no force in the plea of the importers that the imported material being under ....