2011 (11) TMI 186

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.... Per: Ashok Jindal 1. The appellants are challenging the impugned order by way of this appeal. The facts of the case are that the appellant imported goods duty free under the value based advance Licensing Scheme in terms of Notification No.203/92-Cus as amended from time to time. 2. The appellants are merchant manufacturer and the inputs were sent to supporting manufacturer, who manufacture....

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....3. The Ld. Counsel for the appellant submits that as per Notification No.203/92 the appellants are not entitled to take inputs stage credit on the goods imported for manufacturing of exported goods. As the appellants are not manufacturer but only the merchant manufacturer, therefore availment of Cenvat credit by them does not arise.  He further submitted that the actual manufacturer was Farin....

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.... ELT 521(Tri-Mumbai) therefore, he prayed the impugned order be set aside. 4. On the other hand, the Ld. Commissioner (AR) strongly opposed the arguments advanced by the Ld. Advocate and submitted that in this case the appellant has failed to prove that neither them nor the supporting manufacturer has not availed the input stage credit. Moreover, while importing the goods they have not declared....

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....rking under Notification No.16/93 which gives the benefit of SSI exemption as their clearance of finished goods was below the taxable limit. Therefore, the question of registration with the Central Excise does not arise. 6. In view of the above observations, the appellant have discharged their  onus to prove that they have not availed inputs stage credit on the imported goods, which were u....