TMI Blog2007 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... e payment of duty from 27-5-2000. During the intermittent period, the appellant had on the direction of the Superintendent of Central Excise reversed the amount of credit taken on the inputs lying in stock "under protest". The adjudicating authority rejected the said refund claim on the ground that the duty on the products paid by the assessee "under protest" was being challenged by the assessee in CESTAT and the classification was decided in favour of the appellant, as "exempted" from the very beginning and hence, the reversal of the credit taken on inputs lying in stock was correct and the refund of such credit is inadmissible. For this the adjudicating authority has also held that the amount of duty paid has been reimbursed by the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se is whether the appellant is required to reverse the amount of credit availed on the inputs, which were lying in stock as on a particular date when the finished goods got exempted. It is undisputed that the appellant was manufacturing the "feed supplements" in which duty paid inputs are used, as a job worker for the principal manufacturer i.e. M/s. Pfizer India Ltd., used to supply the duty paid inputs to the appellants. The classification of the "feed supplements" under Chapter 30, as dutiable product, was disputed by the appellant right from the beginning and the matter had to be settled by the Tribunal vide order dated 9-5-2000 [2000 (121) E.L.T. 203 (Tri.)] as to that the feed supplements being exempted from payment of duty. It is a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty, till the disposal of the appeal by the Tribunal. It cannot be said that the appellant was unaware that their products would get exempted, subsequently, as unlike the case in Larger Bench decision of the Ashok Iron Steel Fabricators. Further, it is on record that the appellants had in fact in the agreement with the principal manufacturer categorically cast liabilities on account of payment of excise entirely on M/s. Pfizer India Ltd., and there is a also clause to the effect, that in the event of any accrual of liabilities in terms of money or otherwise the same shall be reimbursed by M/s. Pfizer India Ltd., in one lump sum amount without any indemnity or reservation. Therefore, on the face of such a clause in the agreement between th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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