TMI Blog2011 (10) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appeal filed by M/s. Indira Gandhi Mahila Sahakari Soot Girni Ltd. against the order-in-appeal No. P-II/BKS/299/2003 dated 14.10.2003 (hereinafter referred to as the appellant). Prior to 27.6.2000, the appellants were working as DTA unit and were manufacturing the cotton yarn falling under Chapter 52 of the Central Excise Tariff Act, and they were also availing the MODVAT credit on inputs/capital goods provided under Rule 57A of the Central Excise Rules 1944. While working as DTA unit they were disallowed the MODVAT credit amounting to Rs.10,79,568/- by Additional Commissioner/Assistant Commissioner's vide three different order-in-originals. The appellant filed the appeal against the said order-in-originals before the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that in view of the Tribunal decision in case of GMI Super Sales Agencies Vs. CCE 2003 (50) RLT 715 they should be given the refund. He also contended that at the time of first appeal before the Commissioner (Appeals) they have debited the amount as a pre-deposit in the MODVAT account pending decision in the appeals. Hence relying on the Board's Circular No. 77/99 rejecting their claim by Commissioner (Appeals) is totally unjust and unwarranted. He also relied in the decision of Tribunal in the case of Sun Pharmaceuticals Indus. Ltd. Vs. Commr. of C. Ex., Pondicherry reported in 2010 (251) E.L.T. 312 (Tri.-Chennai) in support of his claim. He therefore requested the order passed by Commissioner (Appeals) be set aside. 3. The Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that the amount was pre-deposit by way of debit in the MODVAT account will not sustain as if refund is allowed by way of credit in that account it is liable to lapse on conversion of the DTA units to 100% EOU. Therefore, in such a situation refund of the MODVAT credit is not permissible to the appellant. 5. The case cited by the appellants in case of GMI Super Sales Agencies was clearly distinguished by the Commissioner (Appeals) holding that in the cited case the issue involved was discontinuation of maintaining RG23A whereas the present appeal, the MODVAT Scheme is inapplicable to the appellant. Similarly, the appellant do not get any support from the case of Sun Pharmaceuticals Indus. Ltd.(supra) as in this case the period in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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