2000 (10) TMI 100

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....kar, Member (T)]. - The respondent to this appeal manufactures vegetable product. Its claim for refund of Modvat credit of duty paid on tin plate used for manufacture (by its job worker) of tin containers in which the vegetable product was to be packed was disallowed by the department. At a subsequent stage in the proceedings the Tribunal by order dated 4-2-1997 held that tin plate was an input an....

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....ured other final product, acid oil on which duty is payable, is not supported by any evidence. The Commissioner (Appeals) has found at page 6 of his order that the respondent did not manufacture any other final product than vegetable product. A bare statement that this is wrong cannot be accepted. The second ground that the provisions of Section 11B of the Act are meant for claiming duty and not M....

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....sion of 201/79 were not in force and credit would not be availed of. The Tribunal ordered payment of refund in cash or by cheque. Following that decision it had ordered payment of that amount by cheque to the assessee. In CCE v. Orient Paper Mills - 1994 (73) E.L.T. 648 the Tribunal it was held that "The provisions regarding non-payment of refund of Credit has to be read down and confined to norma....