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TMI Blog2013 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... or inclusion of the supporting manufacturer in the licence - supplier was not availing modvat credit to submit that as evidence of showing that modvat credit has not been availed. We find that these two submissions render the two grounds on the basis of which credit was denied no longer existence - Decided in favour of assessee. - Appeal No.C/411/07 - - - Dated:- 23-8-2012 - Mr. M.V. Ravindran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that appellant did not produce a certificate regarding non availment of modvat credit from the supporting manufacturer and did not show to the department that the name of the supporting manufactured had been declared to the licensing authority to incorporate the same in the licence, proceedings were initiated which culminated in confirmation of demand for duty amounting to Rs.3,96,56,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odvat credit also does not arise. Further, he also submits that in spite of their best efforts, they could not get the requisite certificates but he relies on the order of the Commissioner of Customs, EP, Mumbai CAO No.21/2008/CAC/CC/RBT dated 25.08.08 to submit that in that case for the very same manufacturer, the benefit of Notification No.203/92 was allowed on the ground that the supplier of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supporting manufacturer in the licence. As regards the second requirement he relies on the decision of the Commissioner, EP who has verified this aspect and found that the supplier was not availing modvat credit to submit that as evidence of showing that modvat credit has not been availed. We find that these two submissions render the two grounds on the basis of which credit was denied no longe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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