2001 (10) TMI 949

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....l, Advocates, for the Appellant. Shri T.D. Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactures in its factory dry flux, copper and nickel mild wires and welding electrodes. It cleared some part of the wires and dry flux to 100% export oriented unit, which utilise them in the manufacture of electrodes most of which it exported. The appellan....

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....e period this was sub-rule (3) of Rule 57F] only permitted credit taken of the inputs used in the manufacture of final products cleared to 100% export oriented unit to be used towards payment of duty on similar final products, it would not be available to the manufacturer because what it cleared to the 100% export oriented unit were not final product for the intermediate product or processed in. ....