2007 (7) TMI 530

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..... [Order]. -  This is an appeal against the order of the Commissioner (Appeals) No. 399/2005(Ahd-I)(AA/A-IV) dated 17-11-2005 by which the Commissioner (Appeals) has set aside the order of the Original Authority granting refund of Rs. 52,005/- being unutilized credit of duty relating to inputs used in excisable goods exported. 2. Heard both sides and perused the records. 3. The rel .....

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..... . The ld. Advocate for the appellant admits that the grey fabrics were not dutiable during relevant time, but claims the deemed credit is eligible in terms of Notification No. 6/2002 in view of the fact that during the manufacture such grey fabrics duty paid inputs like yarn, chemicals, etc have been used. In this context, he relies on the Board's Circular No. 243/77/96-CX dated 3-9-96 in the .....

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