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2011 (2) TMI 669 - GOVERNMENT OF INDIARebate of duty - Import - Government observes that after the abolition of Rule 12B of Central Excise Rules, 2002, the applicant is not deemed to be a manufacturer after 8-7-04, so they cannot avail cenvat credit on the goods received in factory after that date - As they have utilized the wrongly availed cenvat credit, so the rebate was rightly denied by the lower authorities - The applicant has not submitted any evidence/proof to prove that the goods were in transit during that period and was received on 9-7-04 - Moreover, the assessee is entitled to claim cenvat credit only on the physical receipt of the inputs in their premises and the prevailing Rule of that date will prevail immaterial of the duty paid nature of the goods which cleared earlier on payment of duty - Moreover, the documents based on which the cenvat credit was taken omitted from Rule 7 of the Cenvat Credit Rules, 2002 vide Notification No. 12/2004-C.E. (N.T.), dated 9-7-04 - The applicant was not entitled to take cenvat credit after 8-7-04 and therefore debit of such wrongly taken cenvat credit cannot be considered as payment of duty in respect of impugned ARE-1s - Therefore, the applicant is not entitled for the rebate of duty under Rule 18 of Central Excise Rules, 2002 on the goods imported.
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