2005 (9) TMI 161

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..... lated deemed Modvat credit for Rs. 1,58,793/- which remains in balance in their deemed credit register during the course of the exports under bond during the quarter October 98 to December 98. 3. The Commissioner of Central Excise Customs (Appeals), Surat, by his impugned order denied the refund claim for non-fulfilment of condition 6 of Notification No. 85/87-C.E., dated 1-3-87, which reads a .....

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..... the Commissioner (Appeals) that the appellants could have utilised the Modvat credit accumulated in the duty credit register, but the clearances for home consumption or for export instead of paying duty from PLA is not at all reasonable and satisfactory. In the circumstances of the case, it is obvious that composite levy scheme was introduced even before the expiry of the quarter, as such the par .....

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