9911796707
TMI Blog2012 (11) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... r of inputs, input invoice, etc., and as such production records are not co-relatable to the exports in question. Government observes that as per the conditions of said notification, the manufacturer or processor shall obtain the materials to be utilized in the manufacture of finished goods intended for export, directly from the registered factory in which such goods are produced accompanied by an invoice under Rule 11 of Central Excise Rules, 2002. Exporter claimed to have complied with the said requirement. Department has not countered the said claim of respondent. So, it cannot be said that use of duty paid inputs in the manufacture of export goods is not established - respondents are rightly held eligible for input stage rebate under No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 21/2004-C.E. (N.T.), dated 6-9-2004 and the amount of rebate claim in the said ARE-1 s was shown as NIL. Subsequently, vide impugned Order-in-Original, Original authority rejected the said rebate claim. 3. Being aggrieved by the said Order-in-Original, applicant filed appeal before Commissioner (Appeals), who decided the same in favour of respondent. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant/department has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 The Commissioner (Appeals) has failed to appreciate that as per said notification, under procedure for export, it is prescribed that the goods shall be exported on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority on going through the said Batch Production Records has observed that the said Batch Production Records does not contain the vital information such as name of supplier of inputs, input invoice nos., duty amount per unit and duty amount paid. The said Batch Production Records are also not co-relatable to the export in question inasmuch as the none of the details pertaining to the export such as commercial invoice Nos., ARE Nos. etc. are mentioned in the said Batch Manufacturing Records. 4.3 The Commissioner (Appeals) has failed to appreciate that in view of the foregoing facts it is evident that from the said Batch Manufacturing Records consumption of inputs towards utilization of export goods are not substantiated and the duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so pleaded that batch production records does not contain the vital information, such as name of supplier of inputs, input invoice, etc., and as such production records are not co-relatable to the exports in question. Government observes that as per the conditions of said notification, the manufacturer or processor shall obtain the materials to be utilized in the manufacture of finished goods intended for export, directly from the registered factory in which such goods are produced accompanied by an invoice under Rule 11 of Central Excise Rules, 2002. Exporter claimed to have complied with the said requirement. Department has not countered the said claim of respondent. So, it cannot be said that use of duty paid inputs in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiate their claim and is required in ARE-2. All the details necessary to arrive at the calculation are incorporated in the said calculation sheet. Thus, the applicants are eligible to the rebate claim despite the facts that they exported the goods on ARE-1 s. 9. There are catena of court s judgments that in export related schemes like rebate, benefit of such schemes should not be denied for procedural infraction, if substantial conditions of that scheme are complied with. In the instant case, export of goods under cover of ARE-1 instead of ARE-2, may be considered as procedure infractions, especially when substantial conditions of the Notification No. 21/2004-C.E. (N.T.) has been fulfilled. Government concurs with the findings of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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