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2017 (12) TMI 1748 - CGOVT - Central ExciseRebate of duty - export of Endothermic Gas Generator and export of imported parts/components of Hosiery knitting Needle manufacture machines - Cenvat credit against CVD reversed as per Rule 3(5A) of the Cenvat Credit Rules, 2004 - rebate was rejected by the jurisdictional Deputy Commissioner on the ground that the goods are not excisable goods, no duty of excise has been paid and Cenvat credit has been reversed at the time of clearance from the factory as required under the Cenvat Credit Rules, 2004. HELD THAT:- The applicant has not paid any Excise duty on the generator and knitting machines and there is no export of excisable goods. Consequently, the primary condition of export of duty paid excisable goods is not established in this case and thus the orders of Commissioner (Appeals) cannot be faulted on this ground. As regards the applicant’s argument that they could export the above goods under Bond as per para 3 of Chapter 5 of the C.B.E. & C. Manual, this proceeding does not have any such issue and the subject matter of the Revision Applications is only whether rebate of duty is admissible in this case or not. Further such reversal of credit was mandatory even if the goods were exported under Bond and, therefore, this issue is of no relevance here. Revision application rejected.
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