1997 (1) TMI 201

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....p;Brief facts of the case are that the appellants are engaged in the manufacture of the bulk drugs falling under Chapters 28 and 29 of the Central Excise Tariff Act, 1985. The appellant was taking credit of duty on the inputs used in these bulk drugs. Most of the inputs used in the manufacture of these bulk drugs are common and for accounting purposes separate RG 23 A Part II accounts are being maintained. The appellant exported under Bond, without payment of duty, the three final products i.e. Doxycycline Hyclate, Ranitidine HCL and Cephalexin Monohydrate. The appellant utilised the credit taken on the inputs used in three drugs exported for payment of duty on the similar product i.e. Ampicillin Trihydrate in terms of Rule 57F(3) of Centra....

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....d  in  1996  (87)  E.L.T.  216 (Tribunal) = 1996 (13) RLT 806 and submits that Tribunal allowed the utilisation of credit amount for payment of duty as similar goods. He also relied upon the judgment of Hon'ble Supreme Court in case of Nat Steel Equipment Private Ltd. v. Collector of Cusotoms, reported in 1988 (34) E.L.T. 8 when the Hon'ble Supreme Court held that similar means indentical. He further submits that the drugs exported are antibiotic and the drug cleared for home consumption is also antibiotic and the 11 inputs common in all the drugs hence these are similar products. 5. Ld. SDR appearing for respondents submits that the disputed goods are not similar hence the claim of appellant is rightly reje....