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TMI Blog2013 (10) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... d inputs cannot be established. There is no option to assess the inputs cleared as such under Section 4 and pay duty since the provision of Rule 3(5) of Cenvat Credit Rules, 2004 are applicable in this case. Government finds that observations made by appellate authority as reproduced in para (8) above in context of said Rule 3(5) of Cenvat Credit Rules, 2004 is legal and proper. Hence, Government concurs with the findings of the appellate authority. Government finds no infirmity in the order of Commissioner (Appeals) and hence, upholds the same. - Decided against assessee. - F. No. 195/1121/11-RA - 1295/2013-CX - Dated:- 3-10-2013 - Shri D.P. Singh, Joint Secretary Shri Kishore Ahuja, Manager, Corporate Tax Nitin Paras, Manager, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-CX, dated 3-2-2000 which stipulates that once value is determined and duty is paid, rebate has to be allowed equivalent to the duty paid. Along with the rebate claim, the applicants have submitted the documents pertaining to the proof of payment of duty. 4.2 The Commissioner of Central Excise (Appeals) failed to appreciate that as the material was cleared out of regular stock they were not able to exactly identify the input document under which the same was procured. The Commissioner of Central Excise (Appeals) failed to acknowledge that the applicants at the time of personal hearing submitted a list to co-relate the inputs which were exported on payment of duty with the corresponding input invoices on which credit was availed. 4.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated above. 8. Government finds that the Commissioner (Appeals) in impugned order-in-appeal has observed as under : I have carefully gone through the case records and considered the averments made in the appeal memorandum as well as during the course of personal hearings. I find that the appellant themselves, in appeal memorandum as well as during the course of personal hearing, have admitted the fact that they are not able to exactly identify the input document under which the same was procured. Since the appellant is not in a position to identify the input invoice, the duty paid nature of the exported goods and the quantum of duty paid cannot be verified as it is not sure whether the inputs were procured duty free or on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9: Provided that such payment shall not be required to be made where any inputs or capital goods are removed outside the premises of the provider of output service for providing the output service : Provided further that if the capital goods, on which CENVAT credit has been taken, are removed after being used, the manufacturer or provider of output services shall pay an amount equal to the CENVAT credit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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