Per S.S. Kang :

An appellant filed this appeal against the order-in-appeal No. 849/CE/CHD/92 dated 21.10.92 passed by the Commissioner (Appeals) Chandigarh whereby the appeal filed by the appellant was dismissed.

2. Brief facts of the case are that the appellants are engaged in the manufacture of the bulk drugs falling under Chapter 28 & 29 of the Central Excise Tariff Act, 1985. The appellant was taking credit of duty on the inputs used in these bulk drugs. Most of the inputs used in the manufacture of these bulk drugs are common and for accounting purposes separate RG 23 A Part II accounts are being maintained. The appellant exported under Bond, without payment of duty, the three final products i.e. Doxycycline Hyclate, Ranitidine H.C.L. and cephalexin manohydrate. The appellant utilised the credit taken on the inputs used in three drugs exported for payment of duty on the similar product i.e. Ampicillin Trihydrate in terms of Rule 57F (3) of Central Excise Rules, 1944. Three show cause notices were issued and after adjudication the Assistant Commissioner confirmed the demand. The appellant filed appeal and the same was dismissed.

3. Ld. Counsel appearing on behalf of the appel