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TMI Blog2012 (10) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... is legal and proper in accordance with the provisions of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. - No infirmity in impugned order - Decided against assessee. - F. No. 195/121-131, 160, 161-164, 672-673/11-RA - 1493-1510/2012-CX - Dated:- 12-10-2012 - Shri D.P. Singh, Joint Secretary Shri K.D. Dholakia, Dy. G.M., for the Assessee. None, for the Department. ORDER These revision applications are filed by the applicant M/s. Intas Pharmaceuticals Ltd., Plot No. 457 458, Village Matoda, Talukka Sanand, Ahmedabad against Orders-in-Appeal as reflected in the following table and passed by Commissioner of Central Excise (Appeals-I), Ahmedabad-II. TABLE Sl. No. Revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner for working under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. Therefore, show cause notices were issued to the applicants proposing rejection of the excess amount of rebate claimed. The adjudicating authority after due process of law allowed the rebate duty paid on actual inputs consumed in the manufacture of exported goods and rejected the partial rebate claim of duty involved on the excess quantity of inputs. 3. Being aggrieved by the said Orders-in-Original, applicants filed appeal before Commissioner of Central Excise (Appeals) who upheld the impugned Order-in-Original and rejected the appeal of the applicants. 4. Being aggrieved by the impugned Orders-in-Appeal, the applicant have filed these revision applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not mean that when the said medicament was produced, exactly the same quantity of inputs as specified on the label of the said medicament were used. It is never possible to produce a medicament containing various ingredients as specified on the label of a medicament by starting with exactly the same quantities of inputs as specified on the label. 4.4 The provision of Rule 18 of the Central Excise Rules, 2002 as well as the provisions of Notification 21/2004-C.E. (N.T.), dated 6-9-2004 are extremely clear and they say that any inputs which are used in production of export goods would be eligible for rebate of central excise duty, paid thereon. Any inputs or materials used, contained in the aforestated provision means any inputs or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) upheld the impugned Orders-in-Original. Now the applicants have filed these revision applications on the grounds as stated at para 4 above. 8. Applicant has contended that actual quantity of inputs consumed in manufacture is more than the quantity reflected on the labels of the drug and therefore they claimed to be entitled for duty suffered on the actual quantity of inputs consumed than the duty involved in the quantity of inputs reflected on the labels. The applicable Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 provides for rebate of whole of duty paid on excisable goods/materials used in the manufacture of export goods. As per labels the quantity of inputs shown as actually consumed is less than the quantity of raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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