2002 (7) TMI 680

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....t. Shri T.D. Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to refund of that part of the duty paid by the appellant on polyester staple yarn that it manufactured which is exempted from duty under Entry 6 of the Table to Notification 225/86. The appeal is against the order of the Commissioner (App....

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....uch cases the amount shall be refunded to the applicant instead of being credited to the Fund. Therefore, by application of Clause (c) of this proviso the amount is relatable to "refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made on any notification, under this Act." Such amount shall be refunded to the claimant notwithstanding the provision of sub-se....

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.... is a plain and simple exemption notification. We have to contrast the provisions of this with the rules relating to proforma credit which were contained in Rule 56A and the rules relating to Modvat credit contained in Rules 57A to 57J at the relevant time. Each of these provides for detailed procedure as to the taking of the credit, its utilisation, manner of utilisation of inputs in which credit....

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....or maintenance of accounts under Rule 56A. The provisions relating to disposal of waste, demand of duty on inputs in respect of which credit has been taken etc. are all similar to the provisions contained in Rule 56A. We are therefore of the view that the exemption under Notification 201/79 dealt with by the Tribunal in the decision under consideration is on a different footing from the exemption ....