2000 (12) TMI 321

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.... D.K. Verma, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against orders of the lower authorities rejecting their three refund applications amounting to over Rs. 27 lakhs. The appellants are manufacturers of P&P medicines. Such medicines when sold to the domestic market are liable to Central Excise duty under Tariff item 3003.10. The appellant exp....

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....he appellants used part of the outstanding Modvat credit for payment of duty on other goods. This was not objected to by the Central Excise authorities. However, when they claimed refund of the remaining amount, the same was rejected holding that the goods that had been exported were not P&P medicines. 3. The appellants contend that the goods exported by them were the same as the goods whi....

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....the Order-in-Original as well as Order-in-Appeal contained clear findings that the goods under export were not P&P medicines and therefore they were exempted from duty as no Modvat credit is available in cases where final products are exempt from duty. He submitted that since they were exempted from duty, the appellants could not avail themselves of Modvat credit in respect of inputs or claim refu....