2001 (2) TMI 724

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.... Shri U.P. Moitra, Consultant, for the Respondent. [Order per : S.N. Busi, Member (T)]. -  The issue for consideration in all these three appeals is whether the proportionate amount of Modvat credit is reversible or demandable in view of the provisions of Rule 57C of the Central Excise Rules, 1944 in respect of the inputs used in the manufacture of the finished jute product when clea....

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.... "6. We have heard the arguments advanced by the learned JDR and perused the concerned documents on record including the Memorandum of Cross-Objection filed by the respondent. We have also carefully perused the order impugned. In the present case we find that the subject final products were cleared from the respondent's factory without payment of duty under Chapter X procedure. In our view th....

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....nit who cleared the final dutiable goods without payment of duty to manufacturer who ultimately used these in the goods exported under Bond without payment of duty under Rule 13 of C.E.R., 1944". Therefore, reliance on the decision in Kirloskar Oil Engines Ltd. is misplaced and as such we do not find force in the arguments advanced by the Revenue. Hence, these appeals filed by the Revenue deserve ....