Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2010 (12) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 1025 - CGOVT - Central ExciseRevision applications - export under the claim for rebate of duty paid from the balance of accumulated Cenvat credit - applicants were not availing the cenvat credit on the grey fabrics but were taking the cenvat credit on the chemicals and other raw materials used in the manufacturing/processing of the processed fabrics thus entitled to avail both the notification 29/2004-C.E. and 30/2004-C.E. simultaneously if they keep separate records for the same - Held that:- Commissioner (Appeals) has drawn a conclusion that as the applicants were not claiming the cenvat credit on the inputs used in the manufacture of the exported goods, hence they were working under exemption Notification No. 30/2004-C.E., dated 9-7-04. Govt. observes that this conclusion of the Commissioner (Appeals) is without any basis. Moreover, the option is with the manufacturer to avail or not to avail cenvat credit on the inputs as the availment of cenvat credit is a beneficial scheme and there is nothing in the Notification No. 29/2004-C.E., dated 9-7-04 for the manufacturer to compulsorily avail cenvat credit on the inputs. There is bar only on non-availment of cenvat input credit under Notification No. 30/2004-C.E., dated 9-7-2004, rebate of duty paid on export goods under Notification No. 29/2004-C.E., dated 9-7-2004 is admissible to the applicants if they have complied with the Board Circular Nos. 795/28/2004-CX., dated 28-7-2004 and 845/3/2006-CX, dated 1-2-2007. The impugned orders are set aside. Government remands back to original adjudicating authority to decide the cases afresh after giving proper opportunity to the application keeping in mind the above observations, Revision Applications is disposed off in above terms.
|