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TMI Blog1997 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : S.S. Kang, Member (J)]. An appellant filed this appeal against the Order-in-Appeal No. 849/CE/CHD/92, dated 21-10-1992 passed by the Commissioner(Appeals) Chandigarh whereby the appeal filed by the appellant was dismissed. 2. Brief facts of the case are that the appellants are engaged in the manufacture of the bulk drugs falling under Chapters 28 and 29 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Ld. Counsel appearing on behalf of the appellant submits that the Commissioner has wrongly held that the inputs which have gone into the manufacture of the disputed final products are different. In fact all the inputs used in the manufacture of Ampicillin Trihydrate and the inputs used in manufacture of their final products which are exported are common. He further submitted that it is sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of M/s. Hindustan Motors Ltd. v. Commissioner of Customs, reported in 1996 (87) E.L.T. 216 (Tribunal) = 1996 (13) RLT 806 and submits that Tribunal allowed the utilisation of credit amount for payment of duty as similar goods. He also relied upon the judgment of Hon ble Supreme Court in case of Nat Steel Equipment Private Ltd. v. Collector of Cusotoms, reported in 1988 (34) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant was taking the benefit of Modvat credit on inputs used in the manufacture of these bulk drugs. The appellant exported under bond, without payment of duty, the three bulk drugs i.e. Doxycycline Hyclate, Ranitidine HCL and Cephalexin Monohydrate. The credit taken on the inputs utilised in manufacture of the exported bulk drugs has accumulated and the appellant utilised the same for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat refund under Rule 57F(3) is an exceptional benefit where manufacturer is to be granted refund of duty paid, not by him, but by the manufacturer of the input. The input are used in or in relation to the manufacture of the final product exported in bond and the credit of duty, it could not be utilised for the payment of duty on similar final product cleared for home consumption, then the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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