TMI Blog2001 (9) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. Two orders of the Commissioner impugned in these appeals dismissed the appeals filed before him by the appellant, for failure to deposit of the entire duty and penalty that was confirmed. The orders of the Assistant Commissioner were passed in the following circumstances. The appellant manufactured steel pipes. It cleared most of these pipes for home consumption on payment of duty. It clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer as a result of such clearances. This rule, to the extent that we are concerned with it, provides that a manufacturer who utilises inputs on which Modvat credit has been taken in the manufacture of excisable final products or final products cleared at nil rate of duty as well as final products which are cleared on payment of duty shall deposit 8% of the sale price of the exempted final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is by now well settled that goods which are cleared without payment of duty under Rule 13, having been exported or to be utilised in the manufacture of goods which are to be exported are not goods which are exempted from duty subject to nil rate of duty. Goods may be exempted from payment of duty under notification issued under Section 5A of the Act, or may be cleared at a nil rate of duty in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the duty paid on inputs used in the manufacture of export products may be refunded in cash, it cannot be utilised towards payment of duty on other final products. It is thus clear that the finished products exempted from payment of duty, cleared without payment of duty as referred to in sub-rule (1) of Rule 57CC, will not include products cleared under Rule 12 or Rule 13. The provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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