TMI Blog2000 (8) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Sekhon, Member (T)]. Twenty two Refund claims pertaining to the period September, 1987 to December, 1989 were adjudicated by the Assistant Collector who rejected the claims of Modvat credit refund totally amounting to Rs. 17,94,684/- under Rule 57F(3) of the Central Excise Rules, 1944 on the ground that inputs representing the said credits (i.e. Packing materials cartons and Fevicol) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nature of the inputs (i.e. cartons and fevicol) do not suggest any operation/production of the goods as mentioned in (a) and (b) above except the emergence of a final product which has actually been taken place is the production of packed tea falling under sub heading No. 0902.12. In other words, the products emerged in the premises of third parties are in no way considerable as other than the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts outside the factory for carrying on operation, as desired by the Modvat availing assessee and thereafter bringing partially processed inputs or final product, and the waste if any back to his factory. If an excisable manufacturer took place at such job workers premises Notification No. 214/86 took care of the same. Therefore, we do not find anything in the Packed Tea being got made at the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or remove the same without payment of duty under bond for export... (underlining supplied) Therefore not bringing back the inputs to the factory of the appellants after manufacture of final product i.e. Packed Tea would not amount to an infringment as Packet Tea is not being used in the manufacture of final product. The clause for export in the rules, starts after the words or and for go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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