9911796707
TMI Blog2013 (7) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 18 of CER, 2002 read with Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under said rule. - applicant has not followed the statutory provision of Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004 which is admitted by him and therefore input rebate claim is not admissible. - Decided against assessee. - F.No. 195/565/2011-RA - 874/2013-CX - Dated:- 9-7-2013 - Shri D.P. Singh, Joint Secretary Shri R.R. Dave, Consultant, for the Appellant. ORDER This revision application is filed by M/s. Intas Pharmaceuticals Ltd. Plot No. 457-458, Village Matoda, Tal. Sanand, Ahmedabad against the order-in-appeal No. 107/2011 (Ahd-II) CE/CMC/Commr. (A) dated 31-3-2011 passed by Commissioner (Appeals-I) Central Excise, Ahmedabad wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are exported out of India, then the amount of refund would not be credited to Consumer Welfare Fund but would be paid to the applicant. The Section 11B(2)(a) do not provide filing of any refund claim. Hence there is no provision under the said Section 11B(2)(a) for the filing of any refund claim. Therefore the said refund claimed by the applicant is not sustainable and liable for rejection. Therefore a show cause notice dated 2-11-2010 was issued to the applicant proposing rejection of the refund claimed by the applicant. The refund claim was rejected vide impugned order. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals) who after consideration of all the submissions rejected the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the export procedure laid down under State Excise Rules as well as the refund claimed is not on final product but it is on the quantity of raw material consumed in quantity of goods exported. 4.4 The lower Appellate Authority has not applied his mind in holding that the provisions of Central Excise Act, 1944 and Rules made thereunder are not applicable to goods because the applicant has claimed the rebate/refund of duty of excise paid on the quantity of inputs consumed in goods exported (which covered under State Excise as per Ch. Note of Ch. 30 of Central Excise Tariff Act), which is admissible under Section 11B of the Central Excise Act, 1944 but as the applicant have to follow the Export Procedure prescribed by the State Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even if final products are exempted, allowed - Rule 57-I of erstwhile Central Excise Rules, 1944 - Rules 2 and 3 of Cenvat Credit Rules, 2004. [para 5] (ii) 2008 (226) E.L.T. 587 (Tri. - Del.) Punjab Stainless Steel Industries v. Commissioner of Central Excise, Delhi-I Final Order No. 320/2008-SM(BR)(PB), dated 29-1-2008 in Appeal No. E/1270/2006-SM Refund - Export goods - Refund claimed on inputs used in export goods - Refund denied in impugned order holding stainless steel utensils exempted and credit not admissible on inputs - Rule 5 of Cenvat Credit Rules, 2004 providing for refund of Cenvat credit on export of goods - Sub-rule (5) of Rule 6 ibid rendering other provisions therein inapplicable in case of export goods - CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed rebate claim of duty paid on inputs used in the manufacture of said exported non-excisable goods. The original as well as appellate authority has not allowed the said claim on the ground that the export product is non-excisable and applicant has not followed procedure/condition laid down in Not. No. 21/2004-C.E. (N.T.), dated 6-9-2004. Applicant has now filed revision application on the grounds stated in para 4 above. 8. Government notes that applicant has pleaded that input rebate is admissible in their case even if they have exported non-excisable goods and the procedure laid down in Not. No. 21/2001-C.E. (N.T.), dated 6-9-2004 is not applicable to non-excisable products. 8.1 In this regard, Government notes that the governi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2 As regards the admissibility of input rebate of duty paid on materials used in manufacture of exported non-excisable goods, the position is clarified in para 1 of Part V of Chapter 8 of CBEC Central Excise Manual of Supplementary Instruction. The said para is reproduced below for proper understanding of issue :- Part V .. 1. Introduction 1.1 The Government has, by Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 (hereinafter referred to as the said notification ) allowed rebate of whole of the duty paid on excisable goods, which are in fact materials or inputs for manufacture or processing of other goods, on their exportation out of India, to any country except Nepal and Bhutan, to be paid subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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