Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 2006 (3) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (3) TMI 186 - CGOVT - Central ExciseRebate claims - Duty paid inputs used in the manufacture of export goods - Exemption Notification - manufacturing of refined edbile oil - HELD THAT:- It is admitted fact that the respondents have manufactured and exported impugned goods i.e., de-oiled cake out of India. It is also admitted fact that the respondents have procured input hexona on payment of Central Excise duty and such input has been used for manufacturing of the goods exported. It is also admitted fact that the respondents are eligible for input rebate under Notification No. 41/2001-C.E. (N.T.) as evident from the finding of Commissioner (Appeals). Govt. further agrees with the findings of the Commissioner (Appeals), that Rule 18 and Notification No. 41/2001-C.E. (N.T.),issued thereunder does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled to rebate of duty paid on inputs. The applicant Commissioner's another pleadings is that in the instant case, the assesee did not file any declaration with the Asst. Commissioner/Dy. Commissioner having jurisdiction over the factory of the manufacturer, nor declared any input-output norms in their declaration mandatorily required under Notification No. 41/2001-C.E. (N.T.), which is also not verified by the jurisdictional Dy./Asst. Commissioner. Thus, Govt. finds no infirmity in the impugned Order-in-Appeal and Govt., accordingly, upholds the impugned Order-in-Appeal. The Revision Applications are, accordingly rejected. So ordered.
|