9911796707
TMI Blog2003 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 certificates at nil rate of Central Excies duty to another factory for special industrial purpose for manufacturing the concrete railway sleepers. They were availing Modvat credit on the wire rods used in the manufacture of the said product. The wires cleared by the appellant were used by the recipient factory in the manufacture of the concrete sleepers which were exported by them under bond in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith exempted goods or goods chargeable to 'NIL' rate of duty. And, hence the recipient of the goods under Chapter X Procedure should be deemed to be the extended unit of the appellant for the purpose availment of Modvat credit on wire rods. Therefore, impugned goods fall very much within the definition of 'input'. Further, Tribunal in the case of Orissa Synthetic Ltd. v. CCE, Bhubaneswar - 1994 (6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no stipulation in the statute that manufacturer should export. "The only condition is that final product has been exported. Therefore, balance of Modvat credit should be refundable to the manufacturer if it has not been possible to utilise the same in terms of the said proviso. This is the ratio of the Tribunal's decision in the case of Bhayana Electronics mentioned supra." 11. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose from the manufacturing premises directly. They have also contended that Rules 191B and 191BB of Central Excise Rules, 1944 were omitted w.e.f. 1-10-94. They have referred to Rule 5 of Cenvat Credit Rules, 2002 and sub-rule (7) of Rule 57AC of Central Excise Rules, 1944. 3. We have considered the submissions made by both the sides duly represented by Shri T.K. Kar, SDR for the Revenue and Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
