2000 (4) TMI 820

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....ents. Shri A. R. MadhavRao , Advocate, Per C. N. B. Nair : The Revenue is in appeal against the order-in-appeal No. 76 (KDT) CE/JPR-I/99 dated 4.8.99 of the Commissioner of Customs & Central Excise (Appeals), Jaipur. The issue related to refund of modvat credit under Rule 57F(4)/57F(13) of the Central Excise Act 1944in respect of credit earned on the raw materials used in the manufacture of exp....

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....hould be reversed. 3. The learned counsel for the respondents has submitted that the Revenue's appeal is directly contrary to the instructions of the Board. The Board's instructions which had been quoted in page 2of order-in-appeal clearly states that it applied to the credit searned before 1.3.97 and these instructions were issued on12.12.97. Therefore, it is clear that the Board conside....