Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2013 (9) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 1002 - CGOVT - Central ExciseDenial of rebate claim - utilization of accumulated Cenvat credit of Additional Excise Duties (T&TA) towards payment of basic excise duty on clearance of exported goods and sought rebate of duty paid - Held that:- As per Rule 3 of Cenvat Credit Rules, 2004, a manufacturer can take Cenvat credit of duties paid. The Rule 3(4) provides for manner of utilization of Cenvat credit availed. The Rule 3(7)(b) of said rules stipulated that Cenvat credit of AED (T&TA) shall be utilized towards payment of duty of excise or as the case may be of service tax leviable under the said Additional Duties of Excise (Textiles & Textile Articles) Act, 1978 on any final products manufactured by the manufacturer or for payment of such duty on the inputs themselves if such inputs are removed as such or after being partially processed or any output service. The provisions of said Rule 3(7)(b), does not permit the utilization of Cenvat credit of AED (T&TA) towards payment of Basic Excise Duty. - There is no ambiguity in the provisions of circular No. 267/11/2003-Cx-8, dated 22-3-2007. Applicant was entitled for refund under Rule 5 subject to compliance of condition/procedure laid down therein. But, there was no provision under the rules for payment of basic excise duty from such Cenvat credit of AED (T&TA). Applicant has given his own interpretation which suits him and it cannot be accepted being contrary to the provisions of rule 3(7)(b) of Cenvat Credit Rules, 2004 and C.B.E. & C. Circular dated 22-3-2007 cited above. The letter dated 5-5-2010 issued by ACCE is contrary to the above said provision of law and therefore the said letter is void ab initio as held by Commissioner (Appeals). - exported goods cannot be treated as duty paid goods and therefore rebate claims are rightly held inadmissible by the lower authorities under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Decided against assessee.
|