2003 (4) TMI 486

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..... on on merits appeal was allowed and taken up for disposal. On perusal of the facts and the arguments made. 2. The appellants destroyed time-bar medications, on securing remission of duty in terms of Rule 49(1) of the Central Excise Rules, 1944, and reverse the Modvat credit on the inputs gone into the destroyed product. Later on they filed the refund claim citing Rule 57D of the rules which perm .....

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..... feature in the present appeal is that the goods did not come into existence as waste or by-product during the manufacture but that due to constrain of another act and otherwise perfectly good product was destroyed. The provisions of Rule 57D are not sufficient nor they are maintained to cover this situation 5. The impugned orders sustains and is upheld, the appeal is dismissed. - - TaxTMI - T .....

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