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2010 (7) TMI 714 - CGOVT - Central ExciseExemption - Under Rule 19(2) read with Notification No. 43/2001-C.E. (N.T.) - Drawback claim an account of Exports goods - Applicant procured the input/packing material MS Drums and Multiwall papers without payment of duty under Rule 19(2) of Central Excise Rules, 2002 and exported the manufactured goods Skimmed/Full Cream Milk Powder & Butter Oil etc - It is quite evident that conditions of the said rule is not satisfied - Therefore All Industry rate or Duty drawback, even the customs component, cannot be availed of when the inputs used in the manufacturing the export goods were procured either duty free under Rule 19(2) of the Central Excise Rules, 2002 - Hence, the applicant by way of procuring duty free inputs under Rule 19(2) of Central Excise Rules, 2002 has contravened the clause (ii) of the second proviso to Rule 3(1) of the Central Excise Drawback Rules, 1995 [also conditions No. 7(f) of Notification No. 68/2007-Cus. (N.T.) and condition No. 8(F) of Notification No. 103/2008-Cus. (N.T.)] and therefore no drawback is admissible - Decided against the assessee..
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