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TMI Blog2011 (1) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ut material used in the exported goods locally and claimed rebate of duty paid on inputs - Government herein is in conformity with the views of Commissioner (Appeals) in this case that such benefit of rebate of duty paid on indigenous materials/inputs used in addition/alongwith impugned duty free material for the manufacture of resultant product exported in discharge of export obligation as per condition of para (v) of the Notification No. 93/2004-Cus., dated 10-9-04, is not admissible to applicants - Application is rejected - 195/473-501/2008-RA - 9-37/2011-CX - Dated:- 18-1-2011 - Shri D.P. Singh, J. S/Shri Joy Kumar, Advocate and Arvind Kumar Puri, DGM, for the Assessee. [Order]. These 29 revision applications have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ischarged within the period specified in the said licence or within such extended period as may be granted by the Licensing Authority by exporting resultant products, manufactured in India which are specified in the said licence and in respect of which facility under Rule 18 or sub-rule (2) of 19 of the Central Excise Rules, 2002 has not been availed. (ii) That since the applicant has exported the goods under Advance Licence and as per the condition of the Advance Licence mentioned above, the applicant is not entitled for rebate claim of duty paid on inputs used in the manufacture of finished goods under Rule 18 of Central Excise Rules, 2002 and hence the sanction of the rebate claim is erroneous and is required to be recovered from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC Central Excise Manual that the benefits of input stage rebate cannot be claimed in any of the following situations : (v) where the finished goods are exported under claim for duty drawback. (vi) Where the finished goods are exported in the discharged of exports obligations under a value advance licences or a quantity based advance licences issued before 31-3-95. (vii) Where facilities of input stage credit is availed under Cenvat Credit Rules, 2002. (viii) The market price of the goods is less that the rebate amount. (ix) The amount of rebate admissible is less then Rs. 500.00. 3.2 That the applicant is entitled to claim refund on the inputs used in export of tractors as provided under Rule 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable item during process is not necessary for refund of input duty or input Service Tax - Irrespective of dutiability of slate and tiles produced from Service Tax paid input, refund was to be given upon export of material - Rule 5 of Cenvat Credit Rules, 2004. (Paras 4, 5) Appeal allowed. 4. The cases were listed for personal hearing on 20-10-10 and 13-12-10. Shri Joy Kumar, Advocate and Shri Arvind Kumar Puri, Dy. General Manager appeared on behalf of the applicants and reiterated the facts/grounds of revision application. Nobody appeared on behalf of the respondents. 5. Govt. has considered both oral and written submissions of both the applicant and the respondent and also perused the orders passed by the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (2) of Rule 19 of the Central Excise Rules, 2002 has not been availed. 7. The plain reading of said condition makes it clear that rebate of duty paid as raw materials used in the manufacture of resultant products is not admissible under Rule 18 of Central Excise Rules, 2002. In the instant case, the respondent in addition to material imported under Advance Licence had also procured various input material used in the exported goods locally and claimed rebate of duty paid on inputs. The amended condition V of notification No. 93/2004-Cus., dated 10-9-04 specifically debars the applicants to avail rebate of duty under Rule 18 (rebate of duty paid on materials used in the manufacture of the resultant product). Government herein is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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