2002 (9) TMI 183

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....]. - The appellants are manufacturers of cable jointing kit. Consequent to the decision of the Hon'ble High Court of Andhra Pradesh in Writ Petition Nos. 8818, 22078 and 24242 of 1997 [1999 (105) E.L.T. 263 (A.P.)] wherein the Hon'ble High Court held that the such kits, as in this case, were not exigible and there was no authority in law to levy Central Excise Duty. The appellants preferred refund....

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....the duty paid on cable jointing sub-kits was rejected on the ground that the appellants have passed the burden of the said amount to parties to whom such goods were supplied. 3. The present appeal is against this denial of refund of the duties paid through RG23A Part II amounting to Rs. 1,19,485/-. 4. We have heard both sides and considered the matter and find that :- (a)  &nbsp....

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....the appellants are not eligible for the credit on the inputs per se the kits, i.e, final product, for which the inputs were brought and used have been held to be non-excisable, then a separate proceedings for denial of the Modvat credit not admissible should have been launched. We agree with the propositions so made. 5. In view of our findings and seeing there are no other issues raised in the ....