TMI Blog2002 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) who is said to have heard in setting aside the rejection of the refund claim filed by the respondents and holding that the assessee is an export organisation operating under Notfn. 27/92, dated 10-7-92, which is known to the Department, even when the goods were manufactured by M/s. Lamina Suspension Products who availed Modvat credit. The Commissioner also held that the respondents were constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and are exempted from the Registration under Rule 174 of the Central Excise Rules, 1944. The acknowledgment of a merchant-exporter communicated by the Department under the provisions of Notfn. No. 27/92 could be only to consider them as 'deemed manufacturers' only for the purposes of Rule 174 of Central Excise Rules, 1944. The fiction of law of 'deemed manufacturers' cannot be extended to them u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit amounts unutilised in the RG 23A and other books, is sui generes and cannot be equated with duty on inputs or the final products which are granted as rebates under the Central Excise Rules on goods exported. The Modvat amounts of credit, is a pool available and can be granted as refund under Rule 57F(4) subject to the condition that such amounts are rendered surplus due to export of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] relied upon, by the respondents, we find that, that was a case of grant of rebate under Rules 12 and 13 and not of Modvat credit amount unutilised in the books. Since we find the Rebate and Modvat credit unutilised in the books eligible for the refund are two separate issues, we cannot rely on this case law submitted by the respondents to sustain the orders of Commissioner (Appeals). 3. We the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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