1. These writ petitions are filed to issue a Writ of Certiorari to call for the records of the impugned letter dated 24.10.2002 & 29.10.2002 respectively bearing Ref.F.No.601/5201/39/2000-DBK of the second respondent and quash the same.

2. The petitioner in both the cases is the partnership company engaged in manufacture of 100% cotton power loom gray cloth falling under Chapter 52 of Central Excise Tariff Act 1985. The product is exempted from Excise duty and therefore, the petitioner is not entitled to cenvat credit (formerly Modvat credit) on the duty paid on the inputs that will go into the manufacture of the said final product. The petitioner-exporter has availed one of the benefits available under the Export and Import policy for the year 1997-2002 namely the benefits under the Duty Entitlement Passbook Scheme (DEPB) whereby, the incidence of customs duty on import content of export products was nutralized by extending DEPB Credit. This is in terms of para 7.14 of the Export and Import policy 1997-2002. The petitioner also availed the benefit given in circular No.68 of 1997 dated 2.12.97 whereby the petitioner availed brand rate of drawback on the excise duty paid