1998 (1) TMI 268

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.... Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  By this reference application, the Commissioner has submitted that the following points of law arise out of the Tribunal's Final Order No. A/637/97-NB, dated 30-5-1997 :- "When exempted materials are used in the manufacture of resultant products cleared for export under bond without payment of duty against Advan....

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....e manufacture of soap exported under bond under DEEC scheme. He submits that the respondents in their AR-4/Bill of lading had marked export under DEEC/under para 347(1) of the Hand Book Export procedure. He submits that the Advance Licence under DEEC scheme is issued to registered exporters for import of duty exempt materials for export of the resultant products or replenishment of the materials w....

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....inal products cleared for home consumption on payment of duty. The ld. SDR submits that Notification No. 159/90-Cus., dated 30-3-1990 as per clause (d) provided that the exempted material are to be utilised for the manufacture of resultant product so exported. He submits that the benefit of proviso to Rule 57F(3) to the resultant products cleared under bond without payment of duty and in the manuf....

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....ribunal)] and also by the decision reported in 1997 (22) RLT 928. He submits that no point of law arises in the instant case and, therefore, prays that the reference application may be rejected. 4. Heard the submissions of the both sides. Perused the case law. We find that Modvat credit is admissible to the respondents under the Central Excise Rules whereas the duty of customs is leviable ....