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2016 (12) TMI 86 - AT - Central ExciseManufacture - pickling and annealing - demand of the ineligible cenvat credit availed and also for the refund of the rebates already sanctioned - Held that: - it is undisputed that annealed and pickled stainless steel wire rods were exported on payment of duty under rebate. The exports under rebate are always under the physical control or the approval of the jurisdictional range officers, and the range officers should have objected to such clearances sought to be done by the appellant - it is the avowed principle of the Government of India that when the goods are for export, no taxes/duties need to be included in the value. This avowed principle of the Government of India will go for a toss if the appellant herein is not granted the benefit of cenvat credit on the inputs which he has procured on payment of duty and after undertaking the process of pickling and annealing, exported the goods. In the case of Finolex Cables Ltd. [2006 (11) TMI 62 - CESTAT, MUMBAI], this Tribunal has categorically held that the assessee cannot be prevented from availing benefits available to the merchant exporter for the exports merely because he happens to be a manufacturer. In that case, the petitioner/appellant therein was a manufacturer and had exported the excess of procured raw material to overseas buyers under bond or under claim of rebate which was sought to be denied by the jurisdictional authorities. Credit allowed - appeal allowed - decided in favor of appellant-assessee.
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