1999 (5) TMI 165

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..... ment questioning the validity of the order of the Collector of Central Excise and Customs (Appeals), Pune, whereunder, he had accepted the respondents case. 2. In this case show cause notices were issued to the assessees disallowing Modvat credit in respect of inputs exported under bond. The Additional Collector disallowed the Modvat credit holding that it is not a case to decide whether debits .....

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..... of the inputs provides for the removal of the inputs for export under bond as such as if such inputs have been manufactured in the said factory. The legislature has put a deemed provision by which the assessee is regarded as the manufacturer of the inputs. Rule 13 of the Central Excise Rules provides for the export of goods without payment of duty. Further, Rule 57(4) which deals with the manner .....

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