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TMI Blog2010 (4) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2002 for Rs. 4,52,933/- on the ground that they have exported the goods namely Jigs. However, it was noticed that the amount of duty paid was Rs. 4,52,933/- whereas Cenvat Credit availed on these goods was Rs. 2,10,506/-. The Department took the view that the respondents were not eligible for cenvat credit of Rs. 2,10,506/- under Rule 3 of Cenvat Credit Rules, as these goods were brought in the factory for trading purpose. The department also observed that the exported goods were not eligible for rebate claim of Rs. 4,52,933/- by virtue of Notification No. 40/2001-C.E. (N.T.), dated 26-6-01 read with Rule 18 of Central Excise Rules, 2002 as the rebate claim is admissible only in respect of excisable goods exported after payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act situation that the jigs were sold and removed on an invoice at a price charged to the importer. 4.4 The Commissioner, having held that "there is no logic to deny the benefit of duty paid on the exported goods" erred in restricting the export rebate to the cenvat credit availed and not the full duty paid at the time of export. 4.5 The Commissioner erred in holding that since the jigs were removed as such, and not as a manufactured product, the applicant is not entitled for the duty paid on removal pursuant to export, without at the same time dealing with the issue that as to why the applicant should not be entitled for full refund of the duty paid on export, since it is not disputed that duty of Rs. 4,52,.933/- was paid on ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has considered both oral and written submission of the applicant and also perused the orders passed by the lower authorities. 7. From the perusal of records, Government observes that the applicant has purchased the goods (jigs) from M/s. Finearc Systems Pvt. Ltd. against the invoices dated 12-7-2003 and 10-1-04 as capital goods and took cenvat credit of the duty of Rs. 2,10,500/- paid on the goods. The applicant exported the said goods vide ARE-1 No. 279 dated 17-12-03 and ARE-1 No. 358 dated 29-1-04 on payment of duty under claim of rebate with the remarks that "this consignment is under Rule 3(4) of the Cenvat Credit Rules, 2002" and the remarks "the above items were purchased from M/s. Finearc Systems Pune" and some value addit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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