2004 (6) TMI 379

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..... espondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of three separate orders-in-appeal passed by the Commissioner (Appeals) involving common issue and are hence heard together and taken up for decision together. 2. The appellants herein are engaged in the manufacture and processing of yarn and fabrics falling under Chapters 52, 54, 55 and 59 of the Sche .....

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..... ucts: Provided that the credit of declared duty in respect of inputs used in the final products cleared for export under bond shall be allowed to be utilised towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty....... . The department is seeking to read the word said in the proviso to Clause 3 of the notification by restricting .....

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