2001 (12) TMI 731 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the Commissioner's order that denied the appellant the benefit of Notification 203/92 due to availing Modvat credit in the manufacture of exported goods. The appellant claimed to have reversed the Modvat credit in compliance with government provisions and provided supporting documentation. The Tribunal directed the Commissioner to reconsider the case with an open mind based on the submissions from the appellant's counsel.