1999 (12) TMI 486

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..... Gowri Shankar, Member (T)]. In the order impugned in this appeal, the Commissioner finds that appellant had taken modvat credit of the duty paid on inputs used in the manufacture of goods exported in fulfillment of export obligation under DEEC scheme. He is of the view that since imports made in consequence of the export would be allowed free of duty in terms of Notification 203/92 or 204/92 .....

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..... edit was taken). It however, does not follow that because the notification contained this provision, credit could be denied. There is confusion between the cause and consequence here. It is on record that the licence issued to the appellant have been transferred by it. The appellant therefore did not import the goods in pursuance under that advance licence. Record does not indicate such import was .....

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