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2009 (10) TMI 756 - AT - Central ExciseRebate claim - export of goods - N/N. 10/2003-C.E., dated 1-3-2003 - Section 5A of the CEA, 1944 - Held that: - the provisions of Section 5A(1A) are apparently clarificatory in nature and, therefore, it cannot be said that they would not apply to the cases relating to the period prior to 13th May 2005. The applicability thereof would obviously depend upon the facts of each case. However, in the case in hand, even if we assume its applicability to the facts of the case, the conclusion which is to be arrived at cannot be different from the one arrived at by the Commissioner (Appeals) - the respondent would be entitled to get the same appropriated for the purpose of clearance of the duty liability and for the same reason they would be entitled to claim the rebate under Rule 18. It is true that in terms of sub-rule (1) of Rule 6 of Cenvat Credit Rules the final product being exempted from duty liability, the manufacturer would not be entitled to avail credit in relation to the duty paid on the inputs procured for utilization thereof in the manufacturing process of the final product. However, sub-rule (5) of the said Rules which was in force at the relevant time, clearly provided that the provision to sub-rule (1) would not be applicable in case the exempted goods were cleared for export under bond in terms of the provision of the Central Excise Rules, 2002. Considering the said provision, certainly the assessee could have availed the benefit under the said provisions and therefore, it cannot be said that the respondent would be disentitled for the rebate on the said ground. Appeal dismissed - decided against Revenue.
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