2001 (8) TMI 240

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..... t and Zinc Ingots, supplied to M/s. STL Export Ltd., 100% EOU is refundable to supplier i.e. the appellants herein, on the ground that supply to E.O.U. enjoy the status of "deemed export" - and "deemed manufacture". 2. The authorities below have held that claim for refund is not sustainable as the items are not manufactured by the appellants and hence the situation is not covered by the provision .....

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..... les as this procedure applies to procurement of excisable goods only from manufacturers. Reference by the appellants to Board Circular dt. 31-12-96 in this context is not relevant as the circular covers utilisation of Modvat credit in respect of inputs on which credit is availed but inputs are exported as such under bond, which is not the case before me. I, therefore, held that claim for refund ha .....

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