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2017 (9) TMI 1790 - CGOVT - Central ExciseRebate of duty - CVD paid on imported inputs which were used in the manufacturing of exported tractors - Held that:- There is no dispute in this case relating to the fact that the applicant has imported some of the inputs on payment of additional duty of Customs, i.e. countervailing duties (CVD), and the same were used in the manufacturing of exported tractors. There is also no doubt that N/N. 21/2004 provide for rebate of duty in respect of CVD also as the word ‘duty’ for the purpose of paying rebate claim is defined to include even the CVD. These facts are expressly accepted by Commissioner (Appeals) also in his order - However, still, the applicant is not allowed rebate of duty in respect of CVD for the reason that they have imported the inputs directly and did not obtain imported materials from the registered factory or from dealers under the excise invoices as is prescribed in para 3 of N/N. 21/2004. For getting rebate of duty under N/N. 21/2004 procurement of materials from a registered manufacturer or a dealer is essential and this para does not provide for obtaining of material from any other source, including direct import of the goods. Thus under N/N. 21/2004 it is implicit that procurement of material by a manufacturer directly by importing goods is not authorized for the purpose of getting rebate of duty on the inputs used in the exported goods. The applicant has not come forward with any reasoning or a grounds to how the clear text of para 3 of the N/N. 21/2004 which is a sole basis for denial of rebate claim to them can be overlooked. The Government considers that the Commissioner (Appeals) has not committed any error while passing Order-in-Appeal - revision application dismissed.
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