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TMI Blog2019 (7) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... ory, could not seek rebate - HELD THAT:- Tribunal in its decision SAIL BANSAL SERVICE CENTRE LTD. VERSUS COMMISSIONER OF C. EX., RANCHI [ 2007 (7) TMI 512 - CESTAT, KOLKATA] , held that once the payment of duty has been accepted, there is no scope for denial of credit pertaining to inputs, input services or capital goods to the manufacturer. It is also seen that the activity of the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded back to the original authority to decide on eligibility for rebate after taking into consideration our decision that the activity itself amounts to manufacture - appeal allowed by way of remand. - E/1679/2011 - FINAL ORDER NO: A/86224 / 2019 - Dated:- 11-7-2019 - MR C J MATHEW, MEMBER (TECHNICAL) AND DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Shrikant Acharya, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the outset, Learned Authorised Representative contested the jurisdiction of the Tribunal to decide this matter which is covered by section 35EE of Central Excise Act, 1944. We take note that the grievance of the applicant is not one of mere denial of claim for rebate but the denial that their activity amounted to manufacture. While the acceptance or rejection of rebate claim, whether entire or pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Ranchi [2007 (220) ELT 520 (Tri-Kol.)], held that once the payment of duty has been accepted, there is no scope for denial of credit pertaining to inputs, input services or capital goods to the manufacturer. It is also seen that the activity of the manufacturer was once deemed to be excisable but had been withdrawn subsequently on 2nd March 2005 and it has been noted by the Tribunal, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mic zone against which rebate, under rule 18 of Central Excise Rules, 2001, was sought. 5. In view of the above circumstances, the orders of the lower authorities holding the goods thus exported to be not manufactured is patently incorrect. As the claim for rebate has been rejected solely on this ground without examining any other aspect that may be relevant for the acceptance, or denial, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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