TMI Blog2013 (1) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods directly from their factory and factory of applicant as well as job worker are located in the jurisdiction of same Central Excise Division. Therefore, rebate claim are rightly filed with said Assistant Commissioner of Central Excise. Applicant had earlier filed declaration on 20-5-2009, decision on which was not taken by the jurisdictional authority. There is no allegation that any other condition of the said Notification was also not complied with. The department neither approved or rejected the said declaration. Further, it has been laid down in the C.B.E. & C. Central Excise Manual, Chapter 8, part V para 3.2 that for the sake of transparency and convenience input-output norms notified under the Export Import Policy may be accepted by the department unless there are specific reasons for variation, w.r.t. declaration dated 20-5-2009 filed by the applicant. The input rebate claim can therefore be considered for sanction as per relevant SION norms notified in the FTP. - Decided in favour of assessee. - F. No. 195/738/2011-RA - 14/2013-CX - Dated:- 7-1-2013 - Shri D.P. Singh, Joint Secretary Shri Ramesh Nair, Advocate, for the Assessee. None, for the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part V of chapter-8 of C.B.E.C. Supplementary Instructions, that rebate of input stage duty shall be allowed to manufacturer (processor)-Exporter, as the case may be where such inputs are used in the manufacture/processing of export goods and cleared directly from the factory of manufacture/processor. The manufacturer/processor may export the goods directly himself or through merchant exporter where the goods are exported by merchant exporter, his name shall be mentioned on ARE-2 and other conditions prescribed in Notification No. 21/2004-C.E. (N.T.), dated 9-9-2004 should be followed. In the instant case the input against which the rebate claim has been filed are used by the job-worker/processor, namely M/s. Jyoti Overseas Ltd. located at Sezwaya, Ghatabillod, which is covered under the jurisdiction of Assistant/Deputy Commissioner of Customs Central Excise Div.-Pithampur and the applicant filed their declaration in Annexure-24 i.e. input-output norms with the Customs Central Excise Division, Pithampur and the instant rebate claims were also accordingly filed with the same authority. Moreover, the applicant under their letter dated 20-5-2009, disclosing all the facts of gettin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight. Moreover it is on record that the applicant have submitted all the copies of duty paid purchase invoices along with the rebate claim. 4.4 The applicant has relied upon following case laws in favour of their contentions : (i) Alpha Garments v. Collector of Central Excise, New Delhi. (ii) Tablets India Ltd. v. Jt. Secy., Ministry of Finance, Department of Revenue - 2010 (259) E.L.T. 191 (Mad.) (iii) Murli Agro Products Ltd v. Commissioner of Central Excise, Nagpur - 2005 (183) E.L.T. 277 (Tri.-Del.) (iv) Kansal Knitwears v. Commissioner of Central Excise, Chandigarh - 2001 (136) E.L.T. 467 (Tri.-Del.) (v) Sambhaji v. Gangabai - 2009 (240) E.L.T. 161 (S.C.). 5. Personal hearing scheduled in this case on 7-12-2012 was attended by Shri Ramesh Nair, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. Nobody attended hearing on behalf of respondent department. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that input stage rebate claims filed by the applicant under Rule 18 of the Central Excise Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torage and export of goods. 8.1 Provisions of above quoted para 2.1 of supplementary instructions provides that the manufacturer or processor shall file declaration in with Dy./Assistant Commissioner hearing jurisdiction over the factory of manufacture. Factory of manufacture cannot have essentially meaning of factory of manufacturer . Factory of manufacture may be a place where goods are manufactured. In the instant case, the applicant got the goods processed from a job worker/processor, whose factory falls within jurisdiction of original authority. Further, the applicant vide letter dated 20-5-2009, filed the declaration, including details of input-output norms and disclosing the fact they are getting their goods manufactured on job-work basis from processor M/s. Jyoti Overseas Ltd. Government also observes that if the goods is being processed at job-worker s place, then any verification of input-output ratio if required to be caused, can be caused by the jurisdictional authority only. In this case, the processor s factory premise fall within jurisdiction of original authority. Under such circumstances, it is not logical to hold that input stage rebate cannot be filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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