1999 (6) TMI 88

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether the amount of duty on the raw material which could not be utilised towards payment of duty on finished goods under Notification No. 225/86 is to be refunded in cash to the respondents M/s. Kanara Wood & Plywood Indus. 2. The Respondents, under their letter dated 15-3-199....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion the factual position; that the duty credit earned by them by virtue of law cannot be wasted by the situation; that beneficiary legislation should be read in a meaningful manner of broad parameters knowing the prime purpose behind the legislation. They have finally submitted that set off provided by Central Excise Rules did not prohibit cash refund to the beneficiary. 4. We have conside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le thereon under the said Central Excises and Salt Act, or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as "inputs") used in or in relation to the manufacture of the final products and fallin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....48 Paper or paper board    3. 29.05 Formaldehyde 48 Paper or paper board    4. 3801.19 Guar gum 48 Paper or paper board    5. 3801.19 Rosin 48 Paper or paper board    6. 29 Mono-ethylene glycol 54 or 55 Polyester staple fibre and tow, including tops, and polyester filament yarn." A....