TaxTMI 
TaxTMI 
2013 (12) TMI 33
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....ene (LAB) under various bills of entries and cleared the same without payment of duty on the strength of value based advance licence No.P/L/2049588 dated 20.01.93 availing exemption under Notification No.203/92-Cus. dated 19.05.92. The importer was under statutory obligation to export the goods in respect of which no inputs stage modvat credit has been taken. The M/s. Euro Exports exported synthet....
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....ew Delhi for incorporating the name of the supporting manufacturer and the Joint Chief Controller of Imports and Exports (JCCIE) in his letter dated 7.5.93 had incorporated the name of the supporting manufacturer and produced copies of the relevant letters. As regards the second ground that the appellant did not have any evidence to show that the supporting manufacturer had not availed the credit,....
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....have considered the submissions made by both the sides. In this case the benefit of exemption value based under advance licence was proposed to be denied and benefit of Notification No.203/92 which exempts goods from payment of duty was proposed to be denied on the ground that the supporting manufacturer's name was not mentioned in advance licence and there was no certificate from supporting manuf....