1998 (4) TMI 262

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.... D. Gurnani, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - These appeals are directed against the orders of the Commissioner of Central Excise (Appeals), Mumbai captioned above. The appellants are manufacturing forged articles of steel and stainless steel falling under Chapter 73 of Central Excise Tariff Act. They are availing of Modvat credit facility under Rule 57A ....

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....ower authorities issued Show Cause Notices to the appellants in this case on the ground that they have utilised duty credit on exported machined flanges for payment of duty on clearances for home consumption on unmachined flanges falling under the same sub-heading. The charge was the facility under Rule 57F(3) is available only for clearances home consumption for similar product and that in this c....

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....o more res integra. It stands settled by the decision of the Tribunal in the case of Hindustan Motors Ltd. v. Collector of Central Excise - 1996 (87) E.L.T. 216 (Tribunal) wherein the Tribunal has held that, if the test of `similarity' under Rule 57F(3) is the same heading/sub-heading of the article it would have been far easier for the rule-makers to use the expression `final product falling unde....