9911796707
TMI Blog2000 (12) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against orders of the lower authorities rejecting their three refund applications amounting to over Rs. 27 lakhs. The appellants are manufacturers of P&P medicines. Such medicines when sold to the domestic market are liable to Central Excise duty under Tariff item 3003.10. The appellant exported part of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the outstanding Modvat credit for payment of duty on other goods. This was not objected to by the Central Excise authorities. However, when they claimed refund of the remaining amount, the same was rejected holding that the goods that had been exported were not P&P medicines. 3. The appellants contend that the goods exported by them were the same as the goods which were being cleared to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as Order-in-Appeal contained clear findings that the goods under export were not P&P medicines and therefore they were exempted from duty as no Modvat credit is available in cases where final products are exempt from duty. He submitted that since they were exempted from duty, the appellants could not avail themselves of Modvat credit in respect of inputs or claim refund of Modvat credit wrongl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the denial of the refund claim of the appellant. The appeal is accordingly allowed. It is ordered that the refund claimed by the appellant be paid to him forthwith as the export related to the period 1995-1997 and several years have passed without the appellant being able to make use of the Modvat credit which he had rightly earned in respect of duty paid inputs. X X X X Extracts X X X X X X X X Extracts X X X X
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