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2019 (12) TMI 1385 - CGOVT - Central ExciseRebate claim - rebate was allowed by partially restricting the rebate amount as per C.B.E. & C.’s Circular No. 129/40/95-CX., dated 29-5-1995 - rebate restricted on the material used in the manufacture of export goods - HELD THAT:- In N/N. 21/2004-C.E. (N.T.), dated 6-9-2004, it is clearly mentioned that the rebate of whole of duty shall be payable to the exporter subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. It is observed that the applicant removed the scrap generated during the manufacture of the export goods on payment of duty. The Notification further provides for the verification of input-output ratio by the jurisdictional Excise authorities - In the instant case, the required verification of the input-output has also been done and due permission was granted by the Excise authorities to manufacture and export the finished goods - The notification nowhere specifies that the entire quantum of duty paid inputs have to be physically contained in the export goods to be eligible for rebate. As per the notification, material should be used in manufacture or processing of export goods and the waste should be cleared on payment of duty. Reliance of the adjudicating authority on C.B.E. & C. Circular No. 129/40/95-CX., dated 29-5-1995 pertaining to the erstwhile Central Excise Rules, 1944 is farfetched since these rules have been subsequently replaced by Central Excise Rules, 2002. Moreover, this circular pertains to Notification No. 42/94-C.E. (N.T.), dated 22-9-1994 and cannot be made applicable to Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 issued under the Central Excise Rules, 2002. Revision application allowed.
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