1999 (5) TMI 188

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..... e engaged in the manufacture of cotton yarn falling under CET Heading 52.05. They availed of credit of duty on inputs used in the manufacture of cotton yarn on the strength of an invoice issued under Rule 100E of the Central Excise Rules, 1944 i.e. on an invoice of a 100% export oriented unit. At the time when credit was availed, such an invoice was not stipulated as a valid duty paying document u .....

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..... is appeal by the Revenue. 2. None appeared for the respondents in spite of notice; hence I heard Shri Arunachalam, learned DR and perused the records. 3. A 100% EOU can remove the goods only under Rule 100E and invoices issued under the provisions of this Rule were admittedly not specified documents under Rule 57G(2) of the Central Excise Rules for availment of Modvat credit at the relevant ti .....

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