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2015 (3) TMI 996 - CGOVT - Central ExciseDenial of rebate claim - Rule 18 of Central Excise Rules, 2002 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 - no manufacturing activity was carried out by the applicant on goods purchased to qualify for rebate benefit in terms of Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 - held that:- rebate under Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 is admissible on the duty paid on excisable goods used in manufacture or processing of export goods. In the instant case, the applicant paid the duty on final product which was supplied to the SEZ and not on inputs used in manufacture of such final product. Since, no manufacturing activity has been carried out by the applicants, they cannot claim the benefit of input stage rebate under Rule 18 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004. Government finds that since the applicant paid the duty on final product, they were required to file rebate claim under Rule 18 r/w Notification No. 19/2004-C.E. (N.T.). But the applicant wrongly chose to file their rebate claim under Rule 18 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004. Procedure laid down in the said C.B.E. & C. Circular No. 294/10/97-CX., dated 30-1-1997 has not been followed, neither the goods were examined by the concerned Superintendent, Central Excise nor there are any identifiable marks/numbers on the goods to correlate them with the goods cleared from factory of manufacture on payment of duty. Applicant himself has stated the said requirement of C.B.E. & C. Circular but failed to give any explanation about compliance of same. Therefore the essential condition of export of duty paid goods for claiming rebate of duty under Rule 18 of Central Excise Rules, 2002 is not fulfilled. As such said rebate claim was rightly held inadmissible. - Decided against assessee.
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