9911796707
TMI Blog1995 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S. Kalyanam, Vice President]. COD applications. For the reasons stated in the petitions, the technical delay in filing the appeal is condoned. 2. The Stay petition has been filed for waiver of pre-deposit of a duty of Rs. 1,00,053/- levied under the original order of the AC Tanjore dated 7-7-1994 and duly confirmed in appeal under the impugned order of the Collector (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the branded goods i.e. NUTRINE. The learned Counsel assailed the correctness of this view and urged that admittedly the petitioner did not avail of the benefit of Modvat Credit in respect of their own brand of goods and in this context the learned Counsel relied upon the clarification issued by the Board vide F. No. 263/32/88-CX-8, dated 27-10-1988 under similar circumstances. 4. Heard Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be permitted to avail the credit of duty paid on inputs utilised for manufacture of goods exported under bond even though such small scale units are availing full exemption from duty under Notification No. 175/86 on clearances for home consumption. It has been further suggested that the said credit can either be allowed to be utilised for payment of duty when the small scale units started paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that credit of duty paid on inputs used in the final product cleared for export under bond shall be allowed to be used towards the payment of duty on similar final products cleared for home consumption on payment of duty and where for any reason such adjustment is not possible, the credit can be refunded to the manufacturers in accordance with the procedure prescribed by the Government. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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