TMI Blog2001 (2) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. against CT-2 without reversing the Modvat credit which is contrary to the provisions of Rule 57C or Rule 57CC of the Central Excise Rules, 1944? 2.A perusal of the record shows that respondent No. 1 - M/s. Alpha Drugs (India) Ltd. is engaged in the manufacture of D Alpha Phenyl Glycine Chloride Hydrochloride falling under Heading 29.21 of the schedule. Annexed to the Central Excise Tariff Act, 1985. It availed the credit of specified duty paid on the inputs utilised for the manufacture of final product in terms of Rule 57A of the Central Excise Rules, 1944 (for short, the Rules). Thereafter, the Assistant Commissioner, Central Excise, Chandigarh issued notice to respondent No. 1 to show cause as to why a sum of Rs. 21,01,330/- should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case in brief are that the appellants took credit of duly paid on inputs under Rule 57A. These inputs are used in the manufacture of final product namely, D-Alpha phenyl Glycerine Chloride Hydrochloride which they cleared from their factory without payment of duty on bond in terms of notification No. 49/94-C.E. (N.T.), dated 22-9-1994 issued under Rule 13 of the Central Excise Rules. The contention of the Department was that the assessee cleared the goods from their factory under invoices at nil rate of duty by following the procedure laid down in Chapter X of the Central Excise Rules; that the assessee had not reversed the Modvat credit of duty in respect of the inputs contained in the said excisable goods from their factory which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of the Tribunal and that the provisions of Notification No. 49/94-C.E. (N.T.), dated 22-9-1994 are similar to the Provisions of Rule 191B and Rule 191BB. He, therefore, submitted that their case was fully covered by the above decisions of the Tribunal and he, therefore prays that these appeals may be allowed. 4.Shri R.D. Negi, ld. SDR submits that in this case the appellants were required to follow the provisions of Notification No. 49/94, dated 22-9-1994 that the goods were cleared at Nil rate of duty and, therefore, the authorities below had rightly held that provisions of Rule 57C were attracted in this case and, therefore, disallowed benefit of Modvat credit. He submitted that the ld. Commissioner (Appeals) had rightly relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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