TMI Blog2001 (8) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU is refundable to supplier i.e. the appellants herein, on the ground that supply to E.O.U. enjoy the status of "deemed export" - and "deemed manufacture". 2. The authorities below have held that claim for refund is not sustainable as the items are not manufactured by the appellants and hence the situation is not covered by the provisions of Notification 1/95 C.E. which requires goods to be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods only from manufacturers. Reference by the appellants to Board Circular dt. 31-12-96 in this context is not relevant as the circular covers utilisation of Modvat credit in respect of inputs on which credit is availed but inputs are exported as such under bond, which is not the case before me. I, therefore, held that claim for refund has been rightly rejected by Commissioner (Appeals) upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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