TMI Blog2005 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) and issue involved is identical. As such, both the appeals are being disposed off by a common order. I have heard Shri K.V. Sahasrabudhe, ld. Consultant appearing for the appellant and Shri N. V. B. Nair, ld. DR for the revenue. 2. The appellant is engaged in the processing of textile fabrics and had cleared MMF fabrics to 100% EOU under bond. They filed refund claims of the Modv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of deemed Modvat credit availed on the inputs used in clearances to 100% EOU, he allowed the refund claim. 3. Being aggrieved with the order of the adjudicating authority, Department challenged the same before the Commissioner (Appeals) on the ground that refund of credit availed on inputs was permissible only in case of exports and inasmuch clearance to 100% EOU was deemed exports, the two can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Hence the present appeals. 5. The appellants have mainly contended that reliance by the Commissioner (Appeals) to the definition of "exports" and "deemed export" under the Customs Act is not justified and inasmuch as there is no definition of export under the Excise Act, deemed export should have been considered as export. They have also contended that provisions of Rule 5 are applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case. By a fiction of law, goods cleared to 100% EOU have been equated with exports, i.e., they are deemed export but such fiction of law is created only for a specific purpose and cannot be equated with exports in a blanket manner. Inasmuch as Rule 5 uses expression "export" and not "deemed export", the same has to be limited to the actual export. 7. However, the appellants have contende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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