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TMI Blog2006 (12) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration for the manufacture of MS Sheets/Coils and are availing Cenvat credit on inputs used in the final products. Refractory Material is one of their inputs. The appellants had exported "Refractory Material" vide ARE 1 No. 30 and No. 31 both dated 18-5-2005 and thereafter lodged the rebate claims for Rs. 2,66,331/- before the jurisdictional Divisional Deputy Commissioner, Central Excise. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not under the provisions of Rule 18 ibid. I find that, the lower authority's contention that, the amount paid at (the time export was reversal of amount and not duty, is not sustainable as discussed below - Sub-rule 3(5) of Cenvat Credit Rules states that - "when the inputs or capital goods, on which Cenvat credit has been taken, are removed as such from the factory, the manufacturer of the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants at time of export of inputs, has to be held as 'duty' and not mere 'reversal of amount or credit'. The Allahabad High Court in the case of Kamrup Industrial Gases Ltd., reported at 2004 (172) E.L.T. 454 (All.) held that, the provision of one section of statute cannot be used to defeat those of another, unless reconciliation is impossible. The construction, which reduces the statute t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was fully covered under Rule 18. The provisions of Cenvat Credit Rules allow utilization of validly taken credit for payment of any duty on any final product and the said debit/reversal acquires the nature of duty for which the credit was reversed/debited. Moreover, the appellants have correctly relied upon the Tribunal's judgment in the case of Grasim Industries Ltd., reported at 2003 (15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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