1999 (5) TMI 165

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....der]. -  This is an appeal filed by the department questioning the validity of the order of the Collector of Central Excise and Customs (Appeals), Pune, whereunder, he had accepted the respondents' case. 2. In this case show cause notices were issued to the assessees disallowing Modvat credit in respect of inputs exported under bond. The Additional Collector disallowed the Modvat c....

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....at Rule 57F(1)(ii) which deals with the manner of utilisation of the inputs provides for the removal of the inputs for export under bond as such as if such inputs have been manufactured in the said factory. The legislature has put a deemed provision by which the assessee is regarded as the manufacturer of the inputs. Rule 13 of the Central Excise Rules provides for the export of goods without paym....