9911796707
TMI Blog2010 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... India under Section 35EE of the Central Excise Act, 1944 (hereinafter referred to as "the said Act"). The petitioner had claimed rebate in respect of central excise duty paid on raw materials as well as in respect of central excise duty paid on the final products. The petitioner's claim in respect of the rebate qua final products has been allowed by the authorities below. However, the rebate in respect of duty paid on raw materials has been disallowed. It is because of this that the petitioner is before us by way of this writ petition. 2. The petitioner manufactures man-made fabrics as well as polyester/ viscose blended yarn falling under Chapter 55 of the Schedule to the Central Excise Tariff Act, 1985. For the purposes of manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates that the Central Government has power to grant rebate and that too by notification in respect of duty paid on excisable goods which are exported „or‟ on duty paid on materials used in the manufacture or processing of such goods. In pursuance of the said Rule 18, the Central Government issued notification No. 21/2004-CE(NT) dated 06.09.2004 for rebate on inputs and notification No. 19/2004-CE(NT) dated 06.09.2004 for rebate on finished excisable goods. The plea of the petitioner throughout has been that the Central Government having issued both the notifications and the petitioner having complied with the conditions stipulated in the notifications, it was entitled to the grant of rebate under both the notifications. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Government of India in its revisional order had placed reliance on a decision of the Bombay High Court, Nagpur Bench in the case of CEE, Nagpur v. Indorama Textiles Ltd: 2006(200) E.L.T 3 (Bom.). The Bombay High Court observed in paragraph 18 of the said decision that in principle the Government had accepted that goods, which are exported from India, should be relieved of domestic levies in order to promote export of domestic products from India and to make them internally competitive and, therefore, the intention of the Legislature was to grant some concession on duty paid on excisable goods or inputs and in order to achieve this objective, Rule 18 was framed whereby rebate of duty paid either on excisable goods, which are expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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