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2012 (11) TMI 1067 - GOVERNMENT OF INDIADenial of rebate claim - rebate claim was preferred by them on the strength of ARE-1’s instead of ARE-2 which is the prescribed document as per provisions contained in Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 and the amount of rebate claim in the said ARE-1’s was shown as NIL - Held that:- exporter has followed all the conditions and procedure laid down under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 except the above said violation of exporting goods on ARE-1 form instead of ARE-2 Form. Department has also pleaded that batch production records does not contain the vital information, such as name of supplier of inputs, input invoice, etc., and as such production records are not co-relatable to the exports in question. Government observes that as per the conditions of said notification, the manufacturer or processor shall obtain the materials to be utilized in the manufacture of finished goods intended for export, directly from the registered factory in which such goods are produced accompanied by an invoice under Rule 11 of Central Excise Rules, 2002. Exporter claimed to have complied with the said requirement. Department has not countered the said claim of respondent. So, it cannot be said that use of duty paid inputs in the manufacture of export goods is not established - respondents are rightly held eligible for input stage rebate under Notification No. 21/2004-C.E. (N.T.) r/w Rule 18 of Central Excise Rules, 2002. - Decided against Revenue.
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