TMI Blog2018 (6) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... cate. Nor is there any evidence from Revenue that the exports claimed to have been fulfilled are questionable - there can be no controverting that the export obligation has been fulfilled, in substance, at the time of utilization of imported raw material. We are convinced that the appellant had taken steps to reverse the MODVAT credit. Whether the reversal did occur or not is still an open to question; despite the specific directions of the Tribunal vide order dated 23rd October 2017, Commissioner (Exports), Mumbai-II has not been able to illuminate us with a specific report. Remand the matter back to the original authority with the following specific directions: a) To ascertain within a period of forty five days, whether the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority confirmed the demand on the finding that the imported goods had been deployed for a purpose other than intended in the notification and that MODVAT credit availed on input materials used in the manufacture of export goods had not been reversed; both of which were necessary prescribed conditions for eligibility to benefit of exemption. 3. Learned Counsel for appellant contends that MODVAT credit attributable to inputs used in the export had been surrendered by deposit of cheque no. 020728 dated 12th January 1995 in favour of Collector of Central Excise, Bombay-III (as it then was) and they had thereby overcome that impediment for disposal of the goods. On the allegation of diversion of goods, it is his contention that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tage, Learned Counsel for appellant drew attention to the decision of the Tribunal in Commissioner of Central Excise, Pondicherry v. Tanfac Industries Ltd [2010 (261) ELT 605 (Tri.-Mumbai)]. We are not convinced that this decision would advance their case as the facts pertinent to that decision are not in conformity with that in the matter before us. We are, however, convinced that the appellant had taken steps to reverse the MODVAT credit. Whether the reversal did occur or not is still an open to question; despite the specific directions of the Tribunal vide order dated 23 rd October 2017, Commissioner (Exports), Mumbai-II has not been able to illuminate us with a specific report. Awaiting a decisive report from that authority may be an e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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