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2016 (7) TMI 301 - CGOVT - Central ExciseRebate claim of duty - export of goods under Rule 18 of Central Excise Rules, 2002 - claim rejected on the ground that the applicant have not submitted documentary evidence/records to establish the actual receipt of inputs and its utilization in the manufacture of the finish goods exported under A.R.E-2 - Held that:- On perusal of sample copies of documents submitted by the applicant, Government observes that invoices raised by M/S. Janta Glass Ltd, indicates name of M/S. Jai Glass works as dealer and M/S. Great India Industries and Pharmaceutical Ltd. (the applicant) as consignee. Further the invoice raised by M/S. Jai Glass works in the name of applicant also tallies with respect to quantity, no of packages, Truck No. L.R. No., Description etc. Under such circumstances, mere reliance on stock Register in isolation cannot be a basis of reaching to a conclusion that applicant failed to prove that duty paid inputs have been used in manufacture of final product. As such, the issue needs to be remined in light of all relevant documents to ascertain use of duty paid inputs in manufacturing of final exported products. The original authority is required to carry out the said verification on the basis of original documents and arrive at a decision as to whether the impugned inputs were received and utilized in the manufacture of the impugned export goods or not. Government sets aside impugned Order-in Original and remands the case back to original authority to decide the same afresh in view of above observation. Sufficient opportunity of hearing be afforded to concerned parties. - Decided in favor of applicant.
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