2006 (12) TMI 297

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....llant. Shri Samir Chitkara, DR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - The appellants in this case are engaged in the manufacture of pesticides and its intermediate products and were availing the benefit of Notification No. 43/88 dated 1-3-88 which exempts goods specified in the Schedule therein for use in the manufacture of pesticides falling under Chapter Heading ....

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....this case, out of 24,500 kgs manufactured by them from the disputed inputs, 24,000 kgs. were exported by them and under Rule 13, they were entitled to receive the material without payment of duty for the purpose of export. Even otherwise, if the material was cleared on payment of duty they would have been entitled to the credit of the same and in respect of the export under bond this credit could ....

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....tion requiring availability of credit. For procuring inputs, he was required to follow certain procedure which was not followed, therefore, it cannot be said that he was entitled to the credit of the duty paid on the inputs. In view of the same, duty has been rightly demanded and Commissioner (Appeals) order does not require any interference. 4. We have considered the submissions. We find ....