2003 (9) TMI 690

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..... N. Chattopadhyay, ld. Consultant appearing for the appellant submits that vide the impugned orders Modvat credit availed by them on the inputs used in the manufacture of goods cleared under Notification No. 203/92-Cus. and under Notification No. 204/92-Cus. has been rejected. He submits that he is not disputing the rejection of the Modvat credit in respect of Notification No. 203/92 and is only ad .....

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..... w materials. In these circumstances he submits that there is no justification for denial of the benefit of the Modvat credit. 3. Shri A.K. Mondal, ld. SDR appearing for the Revenue has not been able to show any condition in the said notification requiring the assessees to import the raw materials against the export within a period of six months. Apart from the above there is no other dispute ina .....

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