9911796707
TMI Blog2002 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants manufactured activated bleaching earth and fullers' Earth; that they exported Fullers' Earth under bond while Activated Bleaching Earth was cleared by them for home consumption; that they availed of Modvat credit of the duty paid on the inputs namely Sulphuric Acid and furnace oil which are common inputs for both their finished goods; that for the financial year 1999-2000, they opted for clearance of Activated Bleaching Earth for home consumption under Notification No. 8/99-C.E., dated 28-2-99; that they continued to maintain complete record of receipt and consumption of inputs in RG 23A Part I Register as well as records of finished goods in RG I register; that they were also submitting duty paid documents on demand to the Rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als holding that they were out of Modvat Scheme and, as such, it cannot be said that they were complying with any provisions of Modvat Rules and were entitled for any benefit available under Modvat Rules like Rule 57F(13). 3. The learned Advocate, further, submitted that it is not correct to say that they were not working under the Modvat Scheme; that they were availing the benefit of Small Scale Industries Exemption only in respect of Activated Bleaching Earth and in respect of Fullers' Earth, they were working under Modvat Scheme; that this is conclusively established fact that they were maintaining records in RG 23A, Part I register and submitting regularly modvatable invoices for defacement to the jurisdictional Superintendent who has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in the said Order shows that they never maintained RG 23A is not correct. 4. Countering the arguments, Shri V.C. Mahay, learned Departmental Representative, reiterated the findings contained in the Adjudication Orders as well as the impugned Order. He also emphasized that since the appellants were availing of full exemption from payment of duty in respect of Activated Bleaching Earth under SSI Notification, they were not working under the Modvat Scheme during the relevant period. 5. We have considered the submissions of both the sides. Rule 57F(13) of the Central Excise Rules provides that where any inputs are used in the final products which are cleared for export under Bond, the credit of specified duty shall be allowed to be utilized ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
