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2010 (9) TMI 762 - GOVERNMENT OF INDIA, MINISTRY OF FINANCEExport Rebate - Rule 18 - Under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 - The only objection of the department is that the respondent did not carry out any process of manufacture of the inputs received and exported as such, so Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 is not applicable in their case, hence no rebate on the inputs is available to them, whereas the respondent has submitted that they carry out testing and re-packing etc. before exporting the inputs received by them - Held that:- Government observes that the respondents have used the materials in the processing of export goods and complied with all the conditions/procedures of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-04 which was valid during the period of export and there is no dispute about the actual export of the goods - Therefore, respondents were eligible for input stage rebate claim subject to fulfillment of condition mentioned.
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