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TMI Blog2012 (10) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... should be certified that no cenvat facility has been availed for the goods under export - applicant has violated the condition 12(ii) of Notification No. 68/07-Cus. (N.T.), dated 16-7-2007 as he has availed cenvat facility for goods under export in as much as duty on exported goods was paid from the cenvat credit account. Despite this violation, applicant has availed drawback claim for both excise and customs portion. In such a situation extending the benefit of rebate under Rule 18 of Central Excise Rules, 2002 will definitely amount to double benefit - revision application is rejected - F. No. 195/650/2009-RA - 997/2011-CX - Dated:- 2-8-2011 - Shri D.P. Singh, J. [Order]. This revision application has been filed by M/s. Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2004 are not applicable at all in the instant case to the inputs as well as the export in question and therefore payment of Central Excise duty on finished product from Cenvat Account is not proper in the instant case; that the fact of declaration of non-availment of cenvat facility and payment of duty from cenvat credit account has not been taken into consideration by the lower authority as simultaneous declaration is wrong inasmuch as when cenvat credit account is utilised for payment of Central Excise duty by the manufacturer it cannot be termed that no cenvat credit facility has been availed by the manufacturer. 2.2 The reviewing authority further pointed out that as per Condition No. 12 of Notification No. 68/2007-Cus. (N.T.), dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order, which is upheld by the Commissioner (A) that the applicant has wrongly utilised the cenvat credit, as the applicant has not availed the cenvat credit on the inputs consumed in manufacturing and exporting of the finished product. The Cenvat Credit Rules where specifies the one to one co-relation of the input to final product. The assessee can take the cenvat credit on any input and can utilize the said credit on any final product. There is no one to one co-relation of the input to output. In the present case, the applicant has not taken the cenvat credit on the inputs consumed in manufacturing of exported final product. Thus the assessee has satisfied the first condition of the drawback, that the drawback is only available if the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit under Cenvat Credit Rules, 2001. Thus the said format asks whether the applicant has manufactured these goods availing cenvat credit scheme. The answer is No. The applicant has not manufactured the said goods availing the facility of Cenvat Credit Scheme, as the applicant has not taken the cenvat credit on the input for manufacturing these goods. If duty has been paid on that from Cenvat account it cannot be said that he has manufactured the goods availing the cenvat credit scheme. Availment of cenvat credit on inputs only termed as availing of cenvat credit scheme for manufacturing of the said goods. Therefore the point has no locus standi and liable to be quashed. 3.3 It is also incorrect to suggest that since the applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions of the applicant and written submissions of the respondent and also perused orders passed by lower authorities. 6. Government notes that the facts and actual position/conditions of applicant in this case of effected exports under DBK and claim of rebate of duty paid on the final clearances from the accumulated Cenvat credit account (as no Cenvat credit was availed on the specific inputs used in the export goods) are not in dispute. Since the drawback was claimed and taken of Central Excise Portion also the rebate of duty (C.E.) was denied. 7. Applicant has mainly contended that the Cenvat Credit Rules no where specifies the one to one co-relation of the input to final product and assessee can take the cenvat credit on any input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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