2013 (9) TMI 696

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....dule to the Central Excise Tariff Act, 1985 were exempted from the whole of the duty of excise when supplied for the official use of United Nation or International Organisation or for the projects funded by United Nation or an International Organization and approved by the Govt. of India. 3. Rule 57C of the Central Excise Rules, 1944 prevailing during February 1997 provided for disallowance of Modvat credit and only final product was exempted from duty. However, exemption was made in respect of supplies made in terms of Notification No. 108/95 dated 28.8.95. The appellants were, therefore, entitled for Modvat credit of duty paid on the components used in the manufacture of motor vehicles supplied to United Nations or International Organiza....

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....e case of Indian Aluminum Co. Ltd. vs. Collector Of Central Excise, Cochin reported in 1995 (79) ELT 111(Tribunal). In alternate, he submits that it is a situation of Revenue Neutral therefore the appeal be allowed. 5. On the other hand the Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue reiterated the impugned order and submit that the Notification No. 11/97 cannot be retrospective effect, therefore appeal be dismissed. 6. Heard both sides. 7. Considering the submissions made by both sides and after examining the issue before us. We find that as per Rule 57C, the credit of duty was not allowed if final product are exempted but which reproduced hear as under:    "Rule 57C. Credit of duty not to be allowed....