Per Shri V.P. GULATI: This appeal is against the order of the Collector of Central Excise, Bangalore. Under the impugned order, the appellants have been called upon to pay an amount of Rs. 1,64,542/- being the MODVAT Credit taken on the inputs namely Phenol Formaldehyde resin used in the manufacture of commercial plywood which was cleared without payment of duty under Rule 191 B of the Central Excise and Salt Act, 1944. The learned lower authority has relied upon the earlier decision in another case wherein the learned lower authority has held as under:

"I have gone through the appeal. The short point for consideration is whether the appellant is eligible for the benefit of modvat credit on Phenol Formel dehyde Resin used as an input in the manufacture of commercial plywood, cleared to M/s Decorative Laminates (P) Ltd. Mysore. Admittedly, the appellant has cleared the input without payment of duty as per the provisions of Rule 191 BB which was availed by M/s Decorative Laminates. First of all, the appellant cannot take the plea that going by the eligibility under Rule 191 BB, the input was eligible for modvat. Evidently, the appellant himself is not an exporter. Had he been the