1991 (8) TMI 222

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....rovisions of Rule 97 of the Central Excise Rules; but after remaking, they cleared cigarettes of different brands. Hence, their refund claim under Rule 97 in respect of a sum of Rs. 26,722.74 was rejected on the ground that the goods brought in were not utilised in the remaking of the same class of goods. The Collector (Appeals) confirmed the Asstt. Collector's order of rejection and rejected the appellants' appeal. Hence, the present appeal is before the Tribunal. 3. It is the contention of the learned advocate, Shri Dharuwalla that 'cigarettes' form a class. It is not disputed by the Department that damaged cigarettes brought in were refined and remade into cigarettes only. It is not necessary that the cigarettes remade should only be ....

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....d as a distinct class of goods for purposes of Rule 97. 6. For appreciating the equally attractive arguments from either side, it would be necessary to go into greater detail the provisions of Rule 97. Rule 97 envisages grant of refund of duty paid on the goods issued for home consumption from a factory and which are returned to the factory for being remade, refined, reconditioned or subjected to any other similar process in the factory, subject to compliance with the conditions laid down in the proviso. There are many conditions set out. The area of dispute in the present appeal is only confined to the provision namely: No refund shall be admissible in respect of duty paid - "on goods which are disposed of in any manner other than fo....