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2013 (10) TMI 1311 - CGOVT - Central ExciseDenial of rebate claim - goods were not manufactured by the applicant and the same was purchased as inputs and duty on such exported goods should have been paid equivalent to the amount of Cenvat credit availed as instead of duty paid in terms of Section 4 of the Central Excise Act, 1944 - Held that:- From perusal of Rule 3(5), it is unambiguously clear that when any inputs are removed as such from factory, duty of an amount equal to the credit availed in respect of such inputs shall be paid. In this case applicant has no duty paying invoice for the said goods therefore duty paid nature of goods and availment of Cenvat credit on said inputs cannot be established. There is no option to assess the inputs cleared as such under Section 4 and pay duty since the provision of Rule 3(5) of Cenvat Credit Rules, 2004 are applicable in this case. Government finds that observations made by appellate authority as reproduced in para (8) above in context of said Rule 3(5) of Cenvat Credit Rules, 2004 is legal and proper. Hence, Government concurs with the findings of the appellate authority. Government finds no infirmity in the order of Commissioner (Appeals) and hence, upholds the same. - Decided against assessee.
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