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TMI Blog2012 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... rms referred to by the learned counsel indicate nexus between the item (Palmolein) and the exported goods (Rice, Wheat etc.) which are within the same product group (viz. Food Products) - product group is mentioned in the condition sheet attached to the authorization letter issued by the DGFT to the appellant for utilizing duty credit - appellant has made out a case for waiver of pre-deposit - pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same product group. The appellant had exported various products including Rice, Wheat and Maize under the Scheme and had accordingly acquired a total credit of about Rs. 119 crores. They imported Palmolein during August, 2008 by making use of this credit in terms of the aforesaid Notification. The ld. Commissioner, in adjudication of a show-cause notice which was issued to the appellant for den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that a product-to-product nexus was required was quashed by the Hon ble Bombay High Court in the case of Essel Mining Industries Ltd. v. UOI [2011 (270) E.L.T. 308 (Bom.)] and therefore the decision rendered by the Commissioner by placing reliance on the Circular will not be sustainable in law; (c) The appellant fulfilled the actual user condition inasmuch as the commodity imported in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok of Procedures stands passed in this case in favour of the appellant and therefore there is no reason whatsoever to deny the benefit of the Target Plus Scheme to the appellant. 3. We have heard the learned Commissioner (AR) also who has opposed the present application on the strength of the findings recorded by the adjudicating authority. 4. After considering the submissions, we note that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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