Per K. Sankararaman: These are two appeals filed by M/s. J.K. Synthetics Limited against two Orders-in-Appeal No. 60/CE/JP/93 dated 4.4.93 and 62/CE/ JPR/94 dated 22.3.94 passed by Collector of Central Excise (Appeals), New Delhi rejecting their two appeals before him and upholding two orders-in-original passed by Assistant Collector of Central Excise. The Assistant Collector had, by his said two orders, rejected the refund claims filed by the appellants wherein they had claimed refund of the amounts reversed by them in their RG-23 A Part II account of Modvat Credit relating to the inputs received by them and used in the manufacture of their final product, Acrylic Fibre/Tow removed to various customers under Rule 191 BB of Central Excise Rules and Notification 33/90 without payment of Central Excise duty. They claimed the refund amounts of Rs. 7,73,373.95 and Rs. 15,55,180.13 on the ground that their clearance of their final product in the aforesaid manner under Rule 191 BB did not attract the provisions of Rule 57C and did not require the disallowance of the credit amount referable-to the inputs used in the manufacture of such quantity of the said final product and that