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TMI Blog2014 (12) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai-I Commissionerate. 2. Brief facts of the case are that the M/s. Prodorite Anti Corrosives Ltd, by a court order amalgamated with M/s. Carborundum Universal Limited are presently functioning as one of the divisions of the respondent. M/s. Prodorite Anti Corrosives Ltd had filed a rebate claim for Rs. 41,698/- on the goods viz. 3150 kgs of "Styrene Monomer" cleared from their premises at Chennai under ARE-1 No. 26, dated 21-11-2007 and exported via Chennai Port. The said goods had not been manufactured by the respondent but procured from a registered dealer M/s. Karnataka Chemical Industries, Bangalore who originally imported 50000 kgs of "Styrene Monomer" on payment of applicable duties of Customs which includes CVD, Cesses and SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise is leviable only on the goods which are produced or manufactured in India. 4.2 The case law viz., CCE, Gurgaon v. Simplex Pharma (P) Ltd [2008 (229) E.L.T. 504 (P & H)], quoted by Commissioner (Appeals) has no relevance to the issue in hand. The said case has a different factual position to that of the present case. In the said case law, the party had filed refund claim of duty in the form of CVD paid on inputs imported, which were further used in the manufacture of final products. They got their final products manufactured by a loan licencee and the goods thus manufactured were exported and no Modvat/Cenvat credit was availed by them on the raw material. Since CVD was paid by them on excisable material used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like articles, if produced or manufactured in India, the same will be available for Cenvat credit to the manufacturer in India. Nowhere, the case law talks about CVD paid on imported goods are eligible for Rebate. 4.5 A harmonious reading of Rule 18 of Central Excise Rules, 2002 and Section 2(d) of the Central Excise Act, 1944 indicates that for a claimant to be eligible for rebate of duty paid on any goods exported, firstly they should be excisable goods and duty of excise should be paid on the same. In the instant case, the goods have not suffered any duty excise as the same were not manufactured in India but imported into India. 5. A show cause notice was issued to the respondent under Section 35EE of Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs as such for export on reversal of equal Cenvat credit under Rule 3(5) of Cenvat Credit Rules, 2004. Since the excisable goods are not exported on payment of duty the rebate claim was rightly held inadmissible by the original authority. The case law cited by Commissioner (Appeals) are not applicable in this case as facts of present case are altogether different. Commissioner (Appeals) has cited GOI Revision order in the case of Om Sons Cookware P. Ltd. reported in 2011 (268) E.L.T. 111 (GOI). In the said case issue involved pertained to rebate claim of CVD paid on inputs used in exported goods whereas in the present case the goods exported are not inputs used in the manufacturing of exported goods. In this case the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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