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2010 (1) TMI 945 - CGOVT - Central ExciseRebate claim – export of bye-product – final product is exempt from duty - rebate claim in respect of Central Excise Duty involved on raw materials - Commissioner rejected rebate claim on the ground that the said assessee has not followed the procedures laid down in Part-V of Chapter 8 of CBEC Manual, neither prepared ARE-2 nor mentioned in export documents that the export is under claim of rebate. Also the claimant has not followed the procedures as laid down in Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 - Notification No. 21/2004-C.E. (N.T.) is issued under Rule 18 and prescribes certain conditions which has to be fulfilled by the assessee in order to get exemption – Held that:- rebate claim on the total quantity of hexane used as input in the production of DOC is allowed on the ground that “Rule 18 and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 issued there under does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled for rebate of duty paid on inputs and as per SION Norms the quality of hexane to be used for production of DOC has been specifically mentioned in the Import/Export Policy.” In the said orders, the similar procedural lapses were also condoned and rebate claim were held admissible by following the input-output ratio as per SION Norms fixed in EXIM Policy, Govt. of India vide para 3.2 in part V of CBEC’s Central Excise Manual have clarified as “it is clarified for the sake of convenience and transparency that input and output norms notified under the Export Import Policy may be accepted by the department unless there are specific reasons for variance.” In the instant case, input output norms for hexane and DOC have been fixed in the EXIM Policy and the applicant is eligible for claiming the rebate of duty on the basis of said norms as held by in orders of revisionary authority (GOI), rebate claims are admissible and may be sanctioned by following the input-out ratio as fix in SION norms of EXIM POLICY, remand order-in-appeal is upheld with these modifications, Revision application is rejected being devoid of merits and impugned order-in-appeal is upheld with above said modifications
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