2002 (11) TMI 653

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..... rned Consultant appearing for the appellants submits that the goods in question were initially exported, then re-imported and used in the manufacture. As such he claims that the Modvat credit of input duty should be allowed. He further states that as per deficiency memo dtd. 18-04-1996, no drawback was allowed to them on the ground of time bar. In any case the question of drawback was not raised i .....

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..... bserved that the Commissioner (Appeal) has denied the credit of input duty paid on the remelted goods taken for re-processing on the ground that the appellants have not able to produce the order subsequently rejecting their drawback claim in respect of the initial export. Apart from the fact that the appellants have produced a copy of the deficiency memo clearly indicating the claim is time barred .....

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