9911796707
TMI Blog2012 (10) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, Bhiwadi. 2. Brief facts of the case are that the assessee filed 12 rebate claims under Rule 18 of the Central Excise Rules, 2002. These rebate claims were rejected by the adjudicating authority on the ground that since the process of drawing of wire from rod does not amount to manufacture in view of the Hon'ble Supreme Court judgement dated 27-3-2003 in the matter of Collector of Central Excise v. Technoweld Industries [2003 (155) E.L.T. 209 (S.C.)], no duty was payable on the said SS Wire drawn from Rod and as such no rebate was admissible to the assessee in terms of Rule 18 of the Central Excise Rules, 2002. Being aggrieved by the said orders, the applicant filed appeal before the Commissioner (Appeals), who vide Order-in-Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority for fresh consideration in accordance with the amended provision of Rule 16 of the Central Excise Rules and the clarification issued by the Central Board of Excise and Customs. The applicant has submitted the application dated 22-8-2007, which was again rejected by the original authority. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals), who also rejected the same. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The amount paid by the Appellants on the export goods at the time of their clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on "drawn wire" after availing the credit of duty paid on inputs for the said period. It is aimed at regularizing availment of credits at two stages and payment of an amount representing duty at one stage. The purpose of the amendment is to regularize credit taken at the input stage (on wire-rod), credit taken by the downstream user of "drawn wire" and the amount paid as central excise duty on clearance of drawn wire. In other words, wire drawing units, which had paid a sum equal to duty leviable on drawn wire, would be eligible to avail the credit of duty paid on inputs and utilize the same for payment of duty on drawn wire for the period of amendment. The sum paid by the wire drawing unit in such cases will be treated as duty and shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material time of export and as such they are not eligible for Rebate", kind attention of the Hon'ble Joint Secretary, Govt. of India is invited to the judgement Hon'ble High Court of Judicature at jodhpur (Rajasthan) in the case of Commissioner v. Suncity Alloys Pvt. Ltd. - Reported in 2007 (218) E.L.T. 174 (Rajasthan High Court), wherein it was held as under : "Rebate-Exempted goods cleared for export on payment of duty- Union of Indian not, in any event, entitled to retain the amount in question still if no duty was levied and the assessee was not required to pay the duty still if he has paid the duty which has been received by the Commissioner, they cannot retain the same on any ground and must refund the amount received from assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of final goods. However, being aggrieved by the Appellate Authorities order, the applicant filed Revision Applications before the GOI, who rejected their Revision Applications vide Order No. 424-435 (on), dated 27-12-2004. Being aggrieved by the order of GOI, the applicant filed 12-DB/Civil Writ Petition in the Hon'ble Rajasthan High Court, who remanded the case back to the original authority for fresh consideration in height of amended provision of Rule 16 of the Central Excise Rules and the clarification issued by the C.B.E.C. On fresh consideration the original authority observed that as already the applicants have been granted benefit of rebate of duty amount to Rs. 35,82,452/- paid on inputs used in manufacture of final produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on inputs for the said period. It is aimed at regularising availment of credit at two stages and payment of an amount representing duty at one stage. The purpose of the amendment to regularise credit taken at the input stage (on wire-rod) credit taken by the downstream user of "drawn wire" and the amount paid as Central Excise on clearance of drawn wire. In other words wire drawing units, which has paid a sum equal to duty leviable on drawn wire, would be eligible to avail the credit at duty paid on inputs and utilises the same for payment of duty on drawn wire for the period of amendment. The sum paid by the wire drawing unit in such cases will be treated as duty and shall be allowed as credit to the buyer of drawn wire, in terms of amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
