2000 (8) TMI 810

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.... R.K. Roy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Twenty two Refund claims pertaining to the period September, 1987 to December, 1989 were adjudicated by the Assistant Collector who rejected the claims of Modvat credit refund totally amounting to Rs. 17,94,684/- under Rule 57F(3) of the Central Excise Rules, 1944 on the ground that inputs representing the said cred....

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.... "inputs as such have been sent to third parties and the nature of the inputs (i.e. cartons and fevicol) do not suggest any operation/production of the goods as mentioned in (a) and (b) above except the emergence of a final product which has actually been taken place is the production of packed tea falling under sub heading No. 0902.12. In other words, the products emerged in the premises of thi....

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.... 57F(2). Rule 57F(2) as it stood then, provided for removal of inputs outside the factory for carrying on operation, as desired by the Modvat availing assessee and thereafter bringing partially processed inputs or final product, and the waste if any back to his factory. If an excisable manufacturer took place at such job workers premises Notification No. 214/86 took care of the same. Therefore, we....

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.... to his factory for further use in the manufacture of final product or remove the same without payment of duty under bond for export... (underlining supplied) Therefore not bringing back the inputs to the factory of the appellants after manufacture of final product i.e. "Packed Tea" would not amount to an infringment as "Packet Tea" is not being used in the manufacture of final product. The cla....