2002 (11) TMI 653

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....pondent. [Order]. - Shri K.M. Makawana, learned Consultant appearing for the appellants submits that the goods in question were initially exported, then re-imported and used in the manufacture. As such he claims that the Modvat credit of input duty should be allowed. He further states that as per deficiency memo dtd. 18-04-1996, no drawback was allowed to them on the ground of time bar. In any ....

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.... pre-deposit and proceed to decide the appeal. It is observed that the Commissioner (Appeal) has denied the credit of input duty paid on the remelted goods taken for re-processing on the ground that the appellants have not able to produce the order subsequently rejecting their drawback claim in respect of the initial export. Apart from the fact that the appellants have produced a copy of the defic....