9911796707
TMI Blog2021 (2) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... However both the lower authority have not dealt this situation in detail, after considering the relevant judgment on the issue. The appellant also vehemently argued that even if Cenvat credit is not available, since the goods have been exported the appellant are entitled for rebate claim. It is found that this is a vital issue raised by the appellant before the Adjudicating authority as well as the Commissioner (Appeals) .The same should have been considered in detail and proper finding should have been given however, both the authorities failed to properly consider the issue of rebate claim in accordance with law. Both the authorities have not considered the overall issue on the basis of the legal provision and also on the various j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for depreciation in terms of Rule 3(5A) of the Cenvat Credit Rule, 2004 and requested re-credit which however denied as the appellant had failed to fulfill the EPCG obligation and he was required to pay the custom duty as per custom authorities direction and this custom duty and cess are ineligible for credit under Cenvat Credit Rules,2004. Based on the said audit objection the Show Cause Notice 07.12.2015 was issued. The show cause notice had been adjudicated by the Order in Original dated 25.11.2016. Being aggrieved with the said Order in Original, the appellant filed the appeal before the Commissioner (Appeals), who vide the impugned order upheld the Order in Original in toto and rejected the appeal filed by the appellant before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export goods. However both the lower authority have not dealt this situation in detail, after considering the relevant judgment on the issue. The appellant also vehemently argued that even if Cenvat credit is not available, since the goods have been exported the appellant are entitled for rebate claim. We find that this is a vital issue raised by the appellant before the Adjudicating authority as well as the Commissioner (Appeals) .The same should have been considered in detail and proper finding should have been given however, both the authorities failed to properly consider the issue of rebate claim in accordance with law. 4. In view of our above view we find that the both the authorities have not considered the overall issue on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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