TMI Blog1998 (4) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... K.S. Venkataramani, Member (T)]. These appeals are directed against the orders of the Commissioner of Central Excise (Appeals), Mumbai captioned above. The appellants are manufacturing forged articles of steel and stainless steel falling under Chapter 73 of Central Excise Tariff Act. They are availing of Modvat credit facility under Rule 57A of the Central Excise Rules. They exported stainl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants in this case on the ground that they have utilised duty credit on exported machined flanges for payment of duty on clearances for home consumption on unmachined flanges falling under the same sub-heading. The charge was the facility under Rule 57F(3) is available only for clearances home consumption for similar product and that in this case the products exported and the final product c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Hindustan Motors Ltd. v. Collector of Central Excise - 1996 (87) E.L.T. 216 (Tribunal) wherein the Tribunal has held that, if the test of `similarity under Rule 57F(3) is the same heading/sub-heading of the article it would have been far easier for the rule-makers to use the expression `final product falling under the same heading/sub-heading as that of final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and accordingly we hold that the appellants are entitled under Rule 57F(3) to utilise credit earned on the inputs on the machined flanges exported under bond for the clearances for home consumption on payment of duty of unmachined flange falling under the same sub-heading of CETA. The Appeals are allowed. The appellants will be entitled to consequential relief as per law. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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