Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2012 (10) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 985 - CGOVT - Central ExciseRejection of partial rebate claim - excess quantity of inputs which were not actually used - Held that:- The applicable Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 provides for rebate of whole of duty paid on excisable goods/materials used in the manufacture of export goods. As per labels the quantity of inputs shown as actually consumed is less than the quantity of raw materials claimed by the exporter to have been used. Since the quantity as per label is the actual quantity consumed, there is no reason to claim consumption of additional quantity. - rebate claim of duty paid on quantity of inputs consumed as per label is legal and proper in accordance with the provisions of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. - No infirmity in impugned order - Decided against assessee.
|