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TMI Blog2013 (12) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER The appellants are challenging the impugned order by way of this appeal. The facts of the case are that the appellant imported goods duty free under the value based advance Licensing Scheme in terms of Notification No. 203/92-Cus. as amended from time to time. 2. The appellants are merchant-manufacturers and the inputs were sent to supporting manufacturer, who manufactures the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that as per Notification No. 203/92 the appellants are not entitled to take inputs stage credit on the goods imported for manufacturing of exported goods. As the appellants are not manufacturer but only merchant-manufacturer, therefore, availment of Cenvat credit by them does not arise. He further submitted that the actual manufacturer was Oswal Fats & Oil Ltd., wherein t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of Consumers Plastics Pvt. Ltd., v. Commissioner of Customs (Export) Mumbai, reported in 2001 (134) E.L.T. 521 (Tri.-Mumbai) therefore, he prayed the impugned order be set aside. 4. On the other hand, the Ld. Commissioner (AR) strongly opposed the arguments advanced by the ld. Advocate and submitted that in this case the appellant has failed to prove that neither th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., has also paid the duty by debiting PLA/RG23B. The credit taken by M/s. Oswal is money credit under Rule 57K ibid and not under Rule 56A/57A ibid. Therefore, they have discharged their obligations of non availment of input stage credit in terms of Notification No. 203/92. 6. In view of the above observations, the appellant have discharged their onus to prove that they have not availed inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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