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2013 (7) TMI 156 - CGOVT - Central ExciseRebate claim under Notification No.19/2004- C.E.(NT) dated 6.9.2004, When manufacturer is availing benefit of Notification No. 39/2001 C.E. i.e. area based exemption notification - Held that:- Commissioner (Appeals) has allowed the rebate claim on the ground that exported goods have been manufactured from plant and machinery after 31-12-2005 on which benefit of Notification No. 39/2001-C.E., dated 31-7-2001 as amended have not been availed and therefore the condition 2(h) of Notification No. 19/2004-C.E. (N.T.) as amended is not applicable. In this regard, Government notes that prior to amendment of Notification No. 19/2004-C.E. (N.T.), vide Notification No. 37/2007-C.E. (N.T.), dated 17-9-2007, there was not such restriction on grant of rebate to unit availing are based exemption Notification. The said condition does not say anything about the availment or non-availment of benefit of Notification No. 39/2001-C.E. on the exported goods. Respondent has admitted himself that they are availing benefit of said area based exemption Notification. Rebate claim is not admissible to the respondent under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - Decided in favour of Revenue.
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