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2014 (12) TMI 78 - CGOVT - Central ExciseDenial of rebate claim - Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - imported goods have been exported ‘as such’ without undertaking any manufacturing process - Held that:- Goods in question “Styrene Monomer” exported vide ARE-1 No. 26/21-11-2007 was not manufactured by the respondent party but the same had been procured from M/s Karnataka Chemicals Industries, Bangalore, a registered dealer who imported the said goods. These goods are not inputs/raw material for the goods manufactured in the factory of respondent. So it is neither a case of export of excisable goods manufactured by respondent nor a case of clearance of inputs as such for export on reversal of equal Cenvat credit under Rule 3(5) of Cenvat Credit Rules, 2004. Since the excisable goods are not exported on payment of duty the rebate claim was rightly held inadmissible by the original authority. Goods exported are not inputs used in the manufacturing of exported goods. In this case the imported goods have been re-exported - Commissioner (Appeals) has erred in allowing rebate in this case - Decided in favour of Revenue.
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