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2012 (5) TMI 407 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevisions application – Cenvat credit - clearance of goods on payment of duty and receiving back of 92.748 Kgs of goods in the factory and re-credit of Cenvat of such payment - Respondents got cenvat credit of duty involved against 92.748 Kgs in terms of Rule 16(1) of the Central Excise Rules, 2002, subsequently they exported 36.3 Kgs of aforesaid goods against claim for rebate under Rule 18 of the Central Excise Rules, 2002 - paid the duty by debiting their cenvat account under Rule 16(2) of the Central Excise Rules, 2002 – Held that:- Rule 16(2), it is provided that the amount paid under this sub-section shall be allowed as CENVAT Credit as if it was a duty paid by the manufacturer, who removes the goods. So provision of 16(2) makes it clear that the amount actually paid is nothing but duty and as such payment by the Respondents should be treated as payment of duty, Respondents are eligible for rebate on payment of duty paid against export product by way of debiting of Cenvat Credit - Revision Application by revenue rejected.
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