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TMI Blog2013 (2) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... uated at North Level Crossing, V.S. Khandekar Road, Vile Parle (East), Mumbai was engaged in the manufacture of excisable goods falling under Chapter 19 of the Central Excise Tariff, 1985. 2.1 The assessee had exported their excisable goods, viz. Biscuits, falling under CH S No. 1953 10 00 and 1905 90 20 and have filed rebate claims under the provisions of Section 11B of the Central Excise Act, 1944 read with Rule 18 of CER, 2002 and Notification issued thereunder for the goods exported from the premises of M/s. Bunty Foods (India) Pvt. Ltd., situated at Plot No. A-66, Anand Nagar, Additional Ambernath, MIDC, Ambernath, manufactured on contract basis under the clause (ii) of Notification No. 36/2001-C.E. (N.T.), dated 20-6-2001. 2.2& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order-in-original and allowed the appeal. 4. Being aggrieved by the impugned order-in-appeal, the applicant department has filed this revision application under Section 35EE of Central Excise Act, 1944 before Central Government on the following grounds : 4.1 As per sub-section (1A) of Section 5A of the Central Excise Act, 1944, where an exemption under sub-section (1) in respect of any excisable goods from the whole of duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods. The biscuits manufactured under question were absolutely exempted from duty under Section 5A of the Act vide Notfn. No. 3/2006, dated 1-3-2006 as amended and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by them for home consumption as well as for export and the said fact is not under dispute at all. 4.5 Goods exported by the assessee were absolutely exempted in terms of sub-section (1A) of Section 5A of the Central Excise Act, 1944 and the assessee should not have paid Central Excise duty on their own. As per Rule 6(1) of the Cenvat Credit Rules, 2004, the assessee could avail Cenvat credit only if the final products were dutiable, and as such the assessee cannot avail credit on inputs used in the manufacture of exempted final products. Thus the Cenvat credit availed by assessee is wrong and recoverable under Section 11A of the Act read with Rule 14 of the Cenvat Credit Rules, 2004. 5. A show cause notice dated 22-2-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8% as per Sr. No. 18 of said notification and also availed Cenvat credit on the inputs used in manufacture of exported goods. It was observed that biscuits cleared for export on payment of duty were in fact exempted vide notification mentioned above and therefore they were not required to pay duty. Accordingly, their SCNs dated 23-2-2009, 18-2-2009 and 13-2-2009 were issued to reject the rebate claims of Rs. 1,03,518/-, Rs. 19,55,257/- and Rs. 7,08,549/-. The ACCE after following the due process of law, rejected the said rebate claims. In appeal, Commissioner (Appeals) set aside the impugned order-in-original and allowed the rebate claims. Now, department has filed these revision applications on the grounds stated in para 3 above. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; No. 18 1905 31 00 or Biscuits 8% - 1905 90 20 18A 1905 31 00 or 1905 90 20 Biscuits cleared in packaged form with per kg, retail sale price equivalent not exceeding Rs. 100/-... .................................... Nil - 10.2 Government notes that the exported goods fall under entry above 18A and attract NIL rate of duty unconditionally. The said goods are being cleared for home consumption at Nil rate of duty. The exemption is related to value of goods and there is no condition of printing such value on packages for availing exemption. The respondent has not disputed that factual position about said value/RSP of the goods. As such, Government is of the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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