TaxTMI 
TaxTMI 
2007 (8) TMI 108
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...., classified the same as "other fertilizers" under Chapter Heading31.05 of the schedule to the CETA, 1985 and removed the goods at nil rate of duty, claiming exemption under Notification 5/99-CE dated- 1-3-1999. It appeared that the product did not merit classification under the above heading, in view of Note 6 to Chapter 31, read with Board's circular No. 392/25/98-CX, dated 19-5-1998, as it did ....
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.... case to lower appellate authority for examination of the assessees' claim to Modvat credit in the light of the provisions of Rule 57E(3) of the Central Excise Rules. The Commissioner (Appeals) held that the provisions of Rule 57E were not attracted, as the rule provided for variation of credit in the event of refund of input duty or payment of additional duty on inputs, while the case before him ....
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....followed by the appellants for the reason that they had claimed classification of the disputed product under a heading covered by exemption notification and it is only after the Tribunal has upheld the classification adopted by the department under CET sub-heading 2840.00 which attracts duty, that the question of extending Modvat credit of duty paid on inputs used lit the manufacture of the disput....