2012 (7) TMI 143

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....r Respondent : Shri K.M. Sawle, Advocate   Per : Mr. B.S.V. Murthy;   The facts of the case in brief are that M/s. Raveshia Colours Pvt. Limited was converted into a 100% EOU from a DTA unit with effect from 27.12.2006 in terms of Para 6.19(a) of Foreign Trade Policy 2004-09 and they have been granted a license under 100% EOU scheme. The appellant unit carried forward the unutilized ba....

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....sions made by both sides, I find that appeal has been filed on the ground that Board s Circular No. 77/99-Cus dated 18.11.1999 is required to be followed and the Commissioner has erred in not following the same. Further, it has also been submitted that the decisions on which the Commissioner has relied upon were rendered in the case of inputs, whereas the appellant had carried forward the credit o....