TMI Blog2007 (10) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... 19(2) of CER, hence revenue exercise is neutral – Tribunal set aside the demand and allowed the credit to appellant - E/2834 & 2835/2003 - A/2630-2631/2007-WZB/AHD - Dated:- 12-10-2007 - [Order per : M. Veeraiyan, Member (T)]. - These appeals are against the order of the Commissioner No. 8/BRC-I/MP/03 dt. 3-7-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 2.4 Mega, 9. Ampicillin Injection BP 1.00 gm 10. Ampicillin Injection BP 500 gm. And 11. Procaine Penicillin 1 Mega are generic medicines and are falling under 3003.20 and not under 3003.10. Therefore, he held that they are not required to pay duty at the time of clearance for and consequently not eligible for modvat credit on inputs which has gone into their manufacture and accordingly disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are engaged in the manufacture of medicaments which they were exporting during the relevant period on payment of duty by utilizing the modvat credit on the input. However, Revenue entertained a view that since their final product are generic medicine, they were not required to pay any duty on their final product, in as much the same are exempted. Accordingly, after due procedures, an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit in cash." 5.2. The above decision has been followed in the case of M/s. Cadilla Healthcare Ltd. cited supra. 6. We find that the final products have been exported. In respect of products exported the duty on the final products as well as duty on the inputs are eligible to be reimbursed. Rule 19(2) of Central Excise Rules permit procurement of raw materials for use in export goods wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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