2016 (12) TMI 1153

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.... AC(AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 114/2004/CAC/CC/ NRN dated 24.11.2005. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and perusal of the records, we find that the issue that falls for consideration in this appeal is whether appellant is required to discharge the ....

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....y is jointly and severely on them as well as on original i.e. manufacturer and lastly, the show-cause notice does not cite any evidence in support of the allegation that original licence holder manufacturer exporter had availed input stage credit; it was also brought to our notice that this bench in the case of CJ Shah & Co. in final order no. A/93534/16-CB dated 04.10.2016 on identical set of fac....

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....ter had not availed the modvat credit on the inputs. Be that as it may, we do find that this bench in the case of CJ Shah & Co. on identical set of facts held as under:- "7. On consideration of the submissions made by both sides and perusal of records, we find that the appellant is a transferee of the licences which were issued to the original manufacturer exporter. The said licenses are genuin....

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....re that the appellant had availed the modvat credit on the inputs for manufacturing of the goods which were exported against which the advance licenses were procured. Factually, the appellant had purchased the advance licenses from the manufacturer exporter and hence, asking the appellant to evidence that original manufacturer exporter had not availed the modvat credit, is a far fetched propositio....