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2012 (10) TMI 229 - CGOVT - Central ExciseRebate – export of SS Wire drawn from Rod - rebate claims were rejected by the adjudicating authority on the ground that since the process of drawing of wire from rod does not amount to manufacture – Held that:- C.B.E.C. vide Circular No. 831/8/06-CX., had clarified that wire drawing units, which has paid a sum equal to duty leviable on drawn wire, would be eligible to avail the credit at duty paid on inputs and utilises the same for payment of duty on drawn wire for the period of amendment. The sum paid by the wire drawing unit in such cases will be treated as duty and shall be allowed as credit to the buyer of drawn wire, in terms of amendment - sum paid by the units during intervening period 29-5-2003 to 8-7-2004 shall be treated as duty. Once such payment is treated as duty, the rebate claims on duty paid on final product can not be denied in terms of Rule 18 of the Central Excise Rules, 2002 - Once such payment is treated as duty and availment of Cenvat credit has been allowed against payment of such duty, payment of duty against cenvat credit is entitle for rebate claim. As such the applicants are entitled for rebate claim on said exported goods (finished products). The rebate on the exported goods may be sanctioned after adjusting the already paid input rebate amount - Revision Application succeeds
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