TMI Blog2012 (10) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... mplied with - rebate claims rejected as the same were not admissible under Rule 18 of the Central Excise Rules, 2002 - F. Nos. 195/210 and 212/2010-RA-CX - 1408-1409/2011-CX - Dated:- 18-10-2011 - Shri D.P. Singh, J. REPRESENTED BY : S/Shri Sunil Kumar Gupta and Rakesh Handa, Advocates, for the Assessee. [Order]. These revision applications have been filed by M/s. Amar Colour Chem India against the orders-in-appeal no. 235/CE/LDH/09 dated 9-11-2009 and 227/CE/LDH/09 dated 30-10-2009 passed by the Commissioner of Central Excise (Appeals), Jalandhar (Head Qrts. At Chandigarh) with respect to Orders-in-Original passed by the Assistant Commissioner, Central Excise, Division, Amritsar. 2. The brief facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that obtaining of the permission prior to manufacture and export of the goods is extraneous to the notification and the interpretation, adopted in the impugned order is unwarranted. The following submissions will bear this out. 4.2 The notification also does not specify any records to be maintained relating to receipt, disposal and utilization of various inputs in manufacture of goods exported under claim of rebate of duty. The notification does provide the procedure which must be observed for claiming rebate of duty paid on excisable inputs used in the manufacture or processing of the goods exported to any country except Nepal and Bhutan. 4.3 Maintenance of records of receipt, disposal and utilization of various inputs in manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Manual does not prescribe any particular form for the register of duty paid materials brought to the factory for manufacture of finished goods for export under claim for input stage rebate and the account for finished goods manufactured and exported. It is thus absurd to hold that ACCI did not maintain and produce the prescribed registers. 4.6 As per the settled legal position substantial benefits cannot be denied because of procedural infractions. 4.7 ACCI had submitted copies of the bill of export and ARE-2 evidencing export of the goods and copies of relevant purchase invoices evidencing duty paid character of the inputs used in manufacture of the finished goods exported, the substantive requirement for grant of rebate is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... norms are approved by the department the substantial requirement of complying with condition of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, on this count stands complied with. 9. It is further noticed that department asked the applicant to prove the use of duty paid inputs/materials in the manufacture of export goods by producing the records maintain by them for receipt, consumption and utilization of such materials as required to be maintained under para 9 part-IV of Chapter 8 of C.B.E.C. Excise Manual of Supplementary Instructions. Applicant rather than producing the said records, questioned, the applicability of said instructions as there was no such requirement under the relevant notification. In this regard, Government obse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
