TMI Blog2010 (1) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has to be fulfilled by the assessee in order to get exemption – Held that:- rebate claim on the total quantity of hexane used as input in the production of DOC is allowed on the ground that “Rule 18 and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 issued there under does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled for rebate of duty paid on inputs and as per SION Norms the quality of hexane to be used for production of DOC has been specifically mentioned in the Import/Export Policy.” In the said orders, the similar procedural lapses were also condoned and rebate claim were held admissible by following the input-output ratio as per SION Norms fixed in EXIM Policy, Govt. of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 15 of Central Excise Tariff Act, 1985 which is exempted from payment of Central Excise duty with effect from 1-3-2005. De-Oiled Cake (DOC) is the bye product generated during the course of manufacture of edible oil. The said bye product is also exempted from payment of Central Excise Duty. 2.1 M/s. Dessan Agro Tech. Ltd., Dhule during the period from 10-5-2005 to 31-3-2006 exported out of India the product De-Oiled Cake (DOC) after stuffing the export consignment into containers at their factory. The said assessee filed rebate claim of Rs. 22,18,937/- in respect of Central Excise Duty involved on raw materials i.e. Hexane and packing material PP Bags which were used in the manufacture of DOC. 2.2 The Dy. Commissioner Jalgaon iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r shall verify the correctness of the ratio of input-output mentioned in the declaration filed before commencement of export of such goods. As per para 1 of the said notification the assessee was required to file declaration before commencement of the export. In the present case no such declaration has been filed by the assessee. 3.2 The Commissioner (Appeals) s argument that fixing of input output ratio is procedural part only and this can be done even after export of goods is not acceptable because input output ratio fixation is substantive requirement under Notification and in fact the whole claim has to be decided within four corners of such ratio. No doubt that such exercise of fixation of input output ratio can be done later on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement and not merely procedure. 3.6 Autolite (India) Ltd. v. Commissioner of C.Ex., Jaipur-I - 2002 (146) E.L.T. 345 (Tri. - Del.). In this case the Hon ble Tribunal held that interpretation of statutes Central Excise Rules - Strict compliance is necessary to avail their benefit. 3.7 Union of India v. Ganesh Metal Processors Industries - 2003 (151) E.L.T. 21 (S.C.) : The Hon ble Supreme Court have held that mere specification of goods does not entitle them to exemption unless conditions of the notification are also fulfilled. Section 5A of Central Excise Act, 1944 corresponding to Section 25 of Customs Act, 1962. 3.8 Golden Dew Tea Factory v. Commissioner of Central Excise, Coimbatur - 2009 (15) S.T.R. 358 (Tri. - Chennai) = 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shwani Kumar, Asstt. Commissioner appeared on behalf of the applicant and reiterated the grounds of revision application. Sh. Ashutosh Upadhyay, Advocate appeared on behalf of the respondent and reiterated the submissions of their counter reply. 6. Govt. has considered both oral and written submissions of the applicant. Govt. has also perused the orders passed by the lower authorities. 7. From the perusal of the record. Govt. observes that Hexane is used in the manufacture of Soyabeen oil, and DOC (de oiled cake) is a by product. Solvent extracted soyabeen meal or De Oil Cake (DOC) is a regular export product and specific provision has been made in the EXIM Policy, permitting Advance Licence of Hexane in which customs is permitting impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 issued there under does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled for rebate of duty paid on inputs and as per SION Norms the quality of hexane to be used for production of DOC has been specifically mentioned in the Import/Export Policy. In the said orders, the similar procedural lapses were also condoned and rebate claim were held admissible by following the input-output ratio as per SION Norms fixed in EXIM Policy. 9. Moreover, Govt. of India vide para 3.2 in part V of CBEC s Central Excise Manual have clarified as it is clarified for the sake of convenience and transparency that input and output norms notified under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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