TMI Blog1999 (12) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : G.R. Sharma, Member (T)]. In this case the ld. Commissioner (Appeals) had observed that the clearance of goods under bond at Nil rate of duty in terms of Notification No. 49/94-C.E. (N.T.), dated 22-9-1994 issued under Rule 13 of the Central Excise Rules was treatable as clearance of goods without payment of duty; that the provision of Rule 57 C are, therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of duty in respect of the inputs contained in the said excisable goods in their Modvat account at the time of clearance of the said excisable goods from their factory which tentamount to violation of the provisions of Rule 57C provides that no credit shall be allowed if the final product is exempt from the whole of duty of excise leviable thereon or is chargeable to Nil rate of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v CCE reported in 1994 (69) E.L.T. 585. He submits that in this case the Tribunal had observed that input credit was admissible for manufacture of intermediate products which are cleared to another factory under Bond under Rule 191 B/191 BB of Central Excise Rules, 1944 for export production; that products so cleared under Bond are not treatable as goods wholly exempt or chargeable at Nil rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) had rightly relied on the decision of this Tribunal in the case of Dinpdhwala Resin v. CCE reported in 1997 (93) E.L.T. 451. He, therefore, prayed that these appeals may be rejected. 5. We have heard the rival submissions. We have also perused various decisions of this Tribunal and the two decisions cited and relied upon by the assessee. We find that Notification No. 49/94 was issued unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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