TMI Blog2009 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... hority gave a finding that the condition of the Notification No. 40/2006-Cus., dated 1-5-2006 was violated because the appellants took Cenvat credit on inputs used in exported goods - In view of this, the said Notification has been violated – recovery set aside. - E/462, 521 and 381/2008 - 118-120/2009 - Dated:- 18-2-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri B.N. Gururaj, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- These appeals have been filed against the Orders-in-Original Nos. 09/2008 dated 24-4-2008; 15/2008 dated 16-6-2008 and 08/2008, dated 21-4-2008 all passed by the Commissioner of Central Excise, Bangalor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business. (iii) There was no prohibition against using ordinary Cenvat inputs for DFIA exports, either in the Cenvat Credit Scheme or under Rule 18 or the Notification issued thereunder or the DFIA Scheme. (iv) As the rebate has been sanctioned against the Orders-in-Original, the respondent ought to have exercised power of review under Section 35E(2) and directed filing of appeal. The issue of Show Cause Notice under Section 11A by the Commissioner is without jurisdiction. The power under Section 11A can be exercised only by the refunding authority or any authority below the Commissioner of Central Excise. It was also stated that the appellants had not used any imported inputs at all. 5. The learned JCDR stated that in terms of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the scheme are available in Foreign Trade Policy 2004-2009 in paras 4.4.1 to 4.4.8. Para 4.4.7 relates to Cenvat facility. It reads as follows :- "No CENVAT credit facility shall be available for inputs either imported or procured indigenously against the Authorization." 6.1 The relevant Customs Notification issued for exemption of duty under the DFIA Scheme is Notification No. 40/2006-Cus dated 1-5-2006. Para (v) of the said Notification is reproduced below:- (v) that the export obligation as specified in the said authorization (both in value and quantity terms) is discharged within the period specified in the said authorization or within such extended period as may be granted by the Regional Authority by exporting resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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