9911796707
TMI Blog2016 (12) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... ms duty is unacceptable; secondly, we find that the appellant is a transferee of the licence. It is beyond any stretch of imagination to hold that the appellant should have, during the relevant period, ascertained that the manufacturer exporter had not availed the modvat credit on the inputs. Reliance placed in the case of CJ Shah & Co. Versus Commissioner of Customs (EP) , Mumbai [2016 (11) TMI 1322 - CESTAT MUMBAI], where similar issue decided and it was held that the appellant had purchased the advance licenses from the manufacturer exporter and hence, asking the appellant to evidence that original manufacturer exporter had not availed the modvat credit, is a far fetched proposition well neigh impossible act. Impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and severely on them as well as on original i.e. manufacturer and lastly, the show-cause notice does not cite any evidence in support of the allegation that original licence holder manufacturer exporter had availed input stage credit; it was also brought to our notice that this bench in the case of CJ Shah Co. in final order no. A/93534/16-CB dated 04.10.2016 on identical set of facts set aside the demands raised on the transferee of the licence. 5. Ld. Departmental Representative would reiterate the finding of the lower authorities. 6. In our considered view, the impugned order is unsustainable for the reason that it does not bring forth any evidence to indicate that the original manufacturer licence holder and exporter had availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit. 8. In our considered view, learned Counsel was correct in bringing to out notice that the allegations in the show-cause notice are that the appellant had availed the modvat credit on the inputs for manufacturing of the goods which were exported against which the advance licenses were procured. Factually, the appellant had purchased the advance licenses from the manufacturer exporter and hence, asking the appellant to evidence that original manufacturer exporter had not availed the modvat credit, is a far fetched proposition well neigh impossible act. The Apex Court in the case of Auto Ignition Ltd. (supra) had an occasion to consider similar issue wherein in para 9 their Lordships held as under: We agree with the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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