9911796707
TMI Blog2005 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... 25-8-04 2,84,630 2,18,191/- 3. 20/04 dt. 14-7-04 4,06,352/- 3,07,863/- 4. 18/04 dt. 14-7-04 3,86,871/- 2,99,557/- 5. 25/04 dt. 14-7-04 1,27,117/- 98,567/- 6. 34/04 dt 14-7-04 3,38,327/- 2,62,027/- 7. 19/04 dt 14-7-04 3,80,879/- 2,93,149/- 8. 24/04 dt 14-7-04 1,83,441/- 1,41,585/- 9. 22/04 dt. 14-7-04 3,45,752/- 2,50,348/- 10. 23/04 dt. 14-7-04 2,05,257/- 1,57,824/- 11. 13/04 dt. 24-6-04 3,40,120/- 2,62,525/- 12. 14/04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 41/2001, requires the assessee to file a declaration, describing the finished goods proposed to be manufactured or processed along with the rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proporation in which the materials are actually used as well as the quality. It is clear that the intention is to restrict rebate only to the extent of goods gone into the finished products. (c) That recoverable wastages can only be cleared for home consumption and the same is not exported, the rebate is not admissible in respect of the duty suffered on the excisable materials and packaging materials which have come out as recoverable wastages. In view of the aforesaid discussion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities have not taken into account the CBE C Circular No. 129/40/95-Cx., dt. 29-5-1995 for computation of rebate on inputs, claimed by the applicants. The para 8.7 of the Circular prescribes the formula of computation of rebate where bye-products are generated or where recoverable wastage come into existence. The instant case pertains to input rebate under rule 18 of the Central Excise Rules, 2002 r/w Notifications issued thereunder and the cited Circular is squarely applicable. 5.2. In view of the above facts and circumstances Govt., remands the cases to the original authority for reconsideration of the matter in light of above observations and pass de novo order after hearing the applicants. 6. The Revision Applications dispose of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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