2005 (8) TMI 517

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..... er : Moheb Ali M., Member (T)]. - This appeal is filed by the Revenue against the order of the Commissioner (Appeals), who in the impugned held that the lower authority denied Modvat credit on the inputs on the sole ground that the finished goods were exported and therefore, attracted Nil rate of duty. The Commissioner held that there is no authority to deny the credit under Modvat scheme on inp .....

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..... acility of Modvat credit is available in respect of duty paid on inputs used in or in relation to the manufacture of the specified dutiable final products. When no duty is paid on the final product Modvat credit cannot be allowed. 2. None appeared for the respondents. Heard ld. DR and perused the records. The Department's contention is that the export goods are exempted from payment of duty .....

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