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TMI Blog2012 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of notification. The consumption of raw materials as per approved/declared input-output norms is required to be taken for computing rebate of duty involved in the materials used in the manufacturing of export goods. Government notes here that lower authorities have correctly followed the prescribed/laid down conditions in respect of export goods herein and sanctioned the rebate claims as per laid down guidelines, revision applications are rejected - - - 436-448/2011-CX - Dated:- 3-5-2011 - Shri D.P. Singh, J. REPRESENTED BY : Shri Suresh Dhanji Gangar, Partner, for the Assessee. None, for the Department. [Order]. These 13 revision applications have been filed by the applicant M/s. Tuffware Industries, Thane against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 26-6-01 as amended and the said rebate claims were rejected by the Divisional Assistant Commissioner vide order-in-original No. 7/2003-04 dated 15-3-04 on the basis of the fact that the said raw materials were directly sent to the job workers from the suppliers end without bringing it first to the applicants premises. The applicant filed an appeal with Commercial (Appeals) who sets aside the impugned order-in-original and allowed the appeal with consequential relief vide order-in-appeal No. BR/07-04/Th-II/2005, dated 14-1-05. Aggrieved with the said order-in-appeal, the department filed revision application before Central Government. After considering all the submissions, Government vide Revision Order No. 206-213/06, dated 2-3-06 upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inly on the following grounds : 4.1 The Commissioner (Appeals) illegally and erroneously held that Assistant Commissioner, Central Excise correctly granted the rebate claim as per the formula approved for manufacturing. The approval of formula of manufacturing (Input output ratio) in terms of Notification No. 41/2001-C.E. (N.T.) (now Notification No. 21/2001-C.E. (N.T.) for the procurement of raw materials and operating under the said Notification by the manufacturer/exporter has nothing to do with the sanction of rebate claim. The applicant categorically challenged the sanctioned of rebate claim by adjudicating authority on the net quantity of goods exported by relying upon the provision contained in the above notification, however, Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 4 above. 8. As per conditions contained under Notification No. 41/2001-C.E. (N.T.), dated 26-6-01 or Notification No. 21/2004-C.E. (N.T.), dated 6-9-04 and para of Part-V of Chapter 8 of CBEC Manual of Supplementary Instructions, any waste arising from the processing of materials may be removed on payment of duty as if such waste is manufactured or processed in the factory of manufacturer or processor. These instructions are nowhere in contravention of said Board s Circular, Here, Government feels that the said Board s Circular provides a mode of calculation as given therein basically taking into consideration the quantum of inputs procured as per (genuine) requirements and in terms of approved input/output ratio (as per para 3.1 of Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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