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TMI Blog2019 (12) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. The Notification further provides for the verification of input-output ratio by the jurisdictional Excise authorities - In the instant case, the required verification of the input-output has also been done and due permission was granted by the Excise authorities to manufacture and export the finished goods - The notification nowhere specifies that the entire quantum of duty paid inputs have to be physically contained in the export goods to be eligible for rebate. As per the notification, material should be used in manufacture or processing of export goods and the waste should be cleared on payment of duty. Reliance of the adjudicating authority on C.B.E. C. Circular No. 129/40/95-CX., dated 29-5-1995 pertaining to the erstwhile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s partially restricting the rebate amount as per C.B.E. C. s Circular No. 129/40/95-CX., dated 29-5-1995. Aggrieved by the said orders-in-original, the applicant filed appeals with the Commissioner (Appeals) who rejected their appeals vide the impugned orders-in-appeal. 3. Personal hearing in this matter was held on 14-11-2019. Sh. O.P. Agarwal, C.A., appeared on behalf of the applicant for personal hearing and submitted that rebate in respect of duty paid on inputs contained in waste material has been denied although they are clearing this waste on payment of duty. Hence rebate should not have been restricted as per the Board s Circular No. 129/40/95-CX., dated 29-5-1995. He also submitted that in the light of the decisions of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid on materials used in the manufacture or processing of export goods is governed by Rule 18 of the Central Excise Rules, 2002, which reads as under :- Rule 18. Rebate of duty . - Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. 7. The Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, issued under this Rule, states as under :- In exercise of the powers conferred by of Rule 18 of the Central Excise Rules, 2002 and in sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire quantum of duty paid inputs have to be physically contained in the export goods to be eligible for rebate. As per the notification, material should be used in manufacture or processing of export goods and the waste should be cleared on payment of duty. 10. Reliance of the adjudicating authority on C.B.E. C. Circular No. 129/40/95-CX., dated 29-5-1995 pertaining to the erstwhile Central Excise Rules, 1944 is farfetched since these rules have been subsequently replaced by Central Excise Rules, 2002. Moreover, this circular pertains to Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 and cannot be made applicable to Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under the Central Excise Rules, 2002. 11. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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