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2013 (2) TMI 136 - GOVERNMENT OF INDIARebate Claim – Exporter filed rebate claim on duty paid goods manufactured by M/s. Tata Motors Ltd., Jamshedpur - Filed the necessary mandatory export documents - certain discrepancies were found in these documents - Assessee’s contention is that since the said vehicles were duty paid nature hence they are eligible for rebate benefit under Rule 18 of Central Excise Rules read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 - Department’s contention is that the applicant had only produced the sale-cum delivery challan issued in their name by the Regional Sales Office of M/s. Tata Motors which did not give any details of duty paid either on the chassis or the vehicles and that cannot be considered as issued under Rule 11 of Central Excise Rules, 2002. Held that:- chassis was cleared from factory of manufacture on payment of duty to the body builders/job workers who availed the input stage credit and performed some manufacturing activities on the said chassis resulting to fully fabricated vehicles (FBV) which was transferred to Regional Sales Office (RSO) of Tata Motors. - Assessee had himself admitted that they have claimed the rebate only on the duty paid by M/s. Tata Motors Limited at the time of clearance of the chassis. As per para 1.5(iii) Chapter 8 Part V of the C.B.E. & C. Manual the rebate cannot be claimed on duty paid excisable material (input) (here chassis) used in the manufacture of export goods where facility of input stage credit is availed under Cenvat Credit Rules, 2002. In the instant case the Cenvat credit on chassis part is already availed by the job workers which, in case of rebate, will amount to double benefit. Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 – sale-cum-delivery Challan submitted by applicant cannot be treated as Invoice issued under Rule 11 of Central Excise Rules, 2002. Moreover, the said Sale-cum-Delivery Challan issued by Tata Motor Sales Office does not contain the details of duty payment either on chassis or vehicle. As such the duty paid character of exported goods is not proved. Therefore, rebate claim is not admissible under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004 – Revision application rejected – Against the assessee.
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