TMI Blog2015 (3) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... and simple meaning of the wordings of statute are to be strictly adhered to. - Commissioner (Appeals) has rightly disallowed the said input rebate claims in view of para (v) of Notification No.93/04-Cus dated 10.9.04 as amended vide corrigendum F.No.605/50/2005-DBK dated 17.5.2005. Government do not find any infirmity in the said orders-in-appeal and therefore upholds the same. - Decided against assessee. - F. No. 195/339-377/12-RA-CX - 29-67/14-CX - Dated:- 24-2-2014 - Shri D.P. Singh, Joint Secretary ORDER These revision applications have been filed by the applicant M/s International Tractors Ltd., Hoshiarpur against orders-in-appeal No. LTU/ITL/03-41/2012/11 dated 5.3.2012 passed by the- Commissioner of Central -Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, the applicant is not entitled for rebate claim of duty paid on inputs used in the manufacture of finished goods under Rule 18 of Central Excise Rules, 2002. After following due process of law, the original authority rejected the rebate claims vide impugned orders-in-original. 3. Being aggrieved by the impugned orders-in-original, the applicant filed appeals before Commissioner (Appeals) who rejected the same. 4. Being aggrieved by these orders-in-appeal, the applicant has filed these revision applications on the following grounds: 4.1 The Commissioner (Appeals) has grossly erred in holding that benefit of duty paid on indigenous materials/inputs used by the petitioner along with other duty free material in the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reject the rebate claims of the applicant which were filed under the provisions of Rules 18 of the CER, 2002. The Commissioner (Appeals) ought to have appreciated that rebate claim cannot be denied by relying upon condition No. (v) of Notification No.93/2004-Cus 10.09.2004 (as amended) which only concerns duty free import (raw material) by following the said condition along with other conditions as provided in the said Notification. 4.3 The Commissioner (Appeals) ought to have appreciated that the non-fulfillment of condition no. (v) of the Notification No.93/2004-Cus dated 10.09.2004 (as amended) would only lead.to consequence of denying the benefit of exemption granted to the inputs imported under the said Notification. That being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be denied to the applicant. 4.6 Without prejudice to the aforesaid submissions it is to further submit that the applicant is entitled to claim refund on the inputs used in export of tractors as provided under Rule 5 of Cenvat Credit Rules, 2004 as the Government over a number of years has formulated different schemes to neutralize various duties and taxes which go into exports with a motive to effectively compete in the international market for earning Foreign Exchange for the country. In support reliance is placed upon the decisions of the Hon'ble Tribunal: a. Punjab Stainless Steel Industries Versus Commissioner of Central Excise Delhi-I [2008 (226) E.L.T. 587 (Tri. -Del.)] b. Malbros Stone Exports Versus Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns against 0-I-A No.371-399/CE/JALj08 dated 26.8.08 passed by the Commissioner of Central Excise (Appeals-II) Jallandhar. 8.1 The operative portion of said GOI Revision Order dated 18.1.11 is extracted as under: 5. Govt has considered both oral and written submissions of both the applicant and the respondent and also perused the orders passed by the lower authorities 6. From the perusal of records, Govt observes that the applicant has exported the resultant products to meet the export obligations of the Advance Licence as they had imported raw material duty free under Notification No. 93/2044-Cus dated 10.09.04. They had also procured the indigenous inputs/ material locally on payment of duty which were used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cence had also procured various input material used in the exported goods locally and claimed rebate of duty paid on inputs. The amended condition V of notification No. 93/2004-Cus dated 10-09-04 specifically debars the applicants to avail rebate of duty under Rule 18 (rebate of duty paid on materials used in the manufacture of the resultant product). Government herein is in conformity with the views of Commissioner (Appeals) in this case that such benefit of rebate of duty paid on indigenous materials/inputs used in addition alongwith impugned duty free material for the manufacture of resultant product exported in discharge of export obligation as per condition of para (v) of the Notification No. 93/04-Cus dated 10.09.04, is not admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
