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2012 (10) TMI 497 - CGOVT - Central ExciseRebate claim - whether reversal of equal amount of cenvat credit availed on inputs/capital goods under Rule 3(4) of Cenvat Credit Rules, 2002 is to be treated as payment of duty for the purpose of Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), - Held that:- Amount reversed under Rule 3(4) of Cenvat Credit Rules, 2002 when inputs are removed as such, is to be treated as payment of duty of excise for the purpose of Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), - Circular No. 283/1996 dated 31st December, 1996 has held that amount paid under Rule 57F(1)(ii) of Central Excise Rules, 1944 (which is analogous to the Cenvat Credit Rules, 2002/Cenvat Credit Rules, 2004) on export of inputs/capital goods by debiting RC 23A Part II would be eligible for rebate - denial of rebate on the ground that the duty has been paid by reversing the credit cannot be sustained.” Rejection of the rebate claims – Held that:- All the above clearances were made vide proper Central Excise Invoices, ARE-1s and other particulars submitted to the jurisdictional Central Excise Office. The goods were examined under Central Excise supervision and duty payment was also certified by Central Excise as per endorsements on the ARE-1s. The assessments/value of clearances were stated to be proper “transaction value” and due duty was calculated/paid as above - such clearances of “used” capital goods from the factory of their uses which is other than the factory of manufacture of said capital goods when exported are eligible for rebate
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