9911796707
TMI Blog1999 (4) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - In the impugned order, the Collector (Appeals) held theat "I have carefully considered the submissions of appellants. The short point to decide in this case is as to whether credit will be admissible if the final products are cleared without payment of duty for deemed export under Rule 191B. Rule 57C provides non-admissibility of credit if the final product is exempt from payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the appellant's own case in Appeal No. 251-CE/APPL/ALLD/92 which has been decided vide this office Order-in-Appeal No. 13-CE.ALLD/93. In this appellate order it was held that credit was not admissible on the inputs used in the P.S.F. cleared without payment of duty under Rule 191B. The ratio of above appellate order is squarely applicable in this case. Applying the ratio of above order, I re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN, the appellants submitted that removal of the goods without payment of duty is not exempted; that utilisation of credit is in order; that the bar under Rule 57C does not cover removal of the goods without payment of duty under Rule 191B; that in the facts of the case neither Rule 57C nor Rule 57G can be invoked to deny Modvat credit; that Rule 57-I is not applicable in the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and. On appeal, the Collector (Appeals) held as indicated above. 3. Shri R. Swaminathan, ld. Consultant submits that similar issue case came up before the Tribunal earlier also and the Tribunal [Order No. A/352/97-NB, dated 11-2-1997 following the ratio of the decision of this Tribunal in the case of Reliance Industries Limited - 1995 (78) E.L.T. 595] held that the bar of Rule 57C is not att ..... X X X X Extracts X X X X X X X X Extracts X X X X
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