TMI Blog1995 (12) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ector, Central Excise, Chandigarh has filed this appeal being aggrieved by the order passed by the Collector (Appeals). The Collector (Appeals) in his order had permitted the refund of duty accumulated in RG-23A Part II register on account of the respondents herein opting out of the Modvat Credit Scheme to that of availing exemption as SSI unit. The credit of duty would have accrued to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has come up in appeal on the ground that Rule 57F(3) of the Central Excise Rules, 1944 lays down the manner of utilization of credit of specific duty and that in this Rule there is no provision that refund of duty accumulated as modvat credit in RG-23A Part II can be granted except in case of export. 3. Shri P. Das, the learned SDR is present for the appellant. None is present for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned SDR and perused the orders passed by the lower authorities. I find that the only Rule, under Central Excise Rules laying down the procedure for utilization of modvat credit is Rule 57F. Rule 57F(3) does provide for refund of credit of duty paid on inputs in the circumstances stated therein. As there is no provision for refund of duty except the one pertaining to the finished produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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