TaxTMI 
TaxTMI 
2013 (1) TMI 729
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.... engaged in the export of stretched canvas, textile made ups grey and processed Fabrics. The applicant filed rebate claims of Rs. 1,20,934/- and of Rs. 3,46,475/- towards duty paid vide Cenvat credit on the inputs used in the export goods under Rule 18 of the Central Excise Rules, 2002. After scrutiny of the claims, show cause notices were served upon the applicant alleging non-compliance of certain conditions of Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, issued under Rule 18 of Central Excise Rules, 2002. The Assistant Commissioner, Central Excise, Div.-Pithampur vide impugned Order-in-Original rejected both the rebate claims of Rs. 1,20,934/- and Rs. 3,46,475, on the ground that certain conditions/procedures of the Notification....
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....ory of manufacture/processor. The manufacturer/processor may export the goods directly himself or through merchant exporter where the goods are exported by merchant exporter, his name shall be mentioned on ARE-2 and other conditions prescribed in Notification No. 21/2004-C.E. (N.T.), dated 9-9-2004 should be followed. In the instant case the input against which the rebate claim has been filed are used by the job-worker/processor, namely M/s. Jyoti Overseas Ltd. located at Sezwaya, Ghatabillod, which is covered under the jurisdiction of Assistant/Deputy Commissioner of Customs & Central Excise Div.-Pithampur and the applicant filed their declaration in Annexure-24 i.e. input-output norms with the Customs & Central Excise Division, Pithampur ....
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.... and other Chemicals and Fabrics. The job-worker shall be coating the fabrics with the chemicals. After the above processing/manufacturing in the job-workers premises, the goods would be sent to the factory of the applicant for cutting into piece and then stapling the same on wood frames to make it 'stretching canvas frames' for export. Thereby the requirement of condition No. (4) of Notification No. 21/2004-C.E. (N.T.) was fulfilled by the applicant. 4.3 As regards the allegation on input invoices and the proof of their transfer to the job-workers premises, the applicant humbly submit that they have clearly intimated the jurisdictional Deputy Commissioner as to what are the inputs being sent to the job-worker and for what purpose. Mo....
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....;Government observes that input stage rebate claims filed by the applicant under Rule 18 of the Central Excise Rules, 2002 r/w Notification No. 21/2004-C.E. (N.T.) have been rejected by the original authority on the ground that the applicant failed to comply with certain conditions of the Notification No. 21/2004-C.E. (N.T.) and also that the rebate claims do not fall within his jurisdiction. Commissioner (Appeals) upheld impugned Order-in-Original. Now, the applicant has filed this revision application on grounds mentioned in para (4) above. 8. Government observes that relevant provisions regarding jurisdiction as contained in part V of chapter 8 of the C.B.E.C. Manual of Supplementary Instructions reads as under : "para 2.1 Th....
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....ntral Excise or the Deputy Commissioner of Central Excise in this behalf shall have access at all reasonable times to any premises indicated in the application. The applicant shall also permit the officer of Central Excise access to any records relating to the production, storage and export of goods." 8.1 Provisions of above quoted para 2.1 of supplementary instructions provides that the manufacturer or processor shall file declaration in with Dy./Assistant Commissioner hearing jurisdiction over the factory of manufacture. 'Factory of manufacture' cannot have essentially meaning of 'factory of manufacturer'. 'Factory of manufacture' may be a place where goods are manufactured. In the instant case, the applicant got the goods processed....
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....roduct also on the ground that the applicant failed to get input-output ratio approved in r/o duty paid materials used in the manufacture of final product before its export and hence, violated the provisions of the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. In this regard, it is observed that as per the Notification No. 21/2004-C.E. (N.T.) read with Chapter 8 of C.B.E.C.'s Excise Manual of Supplementary Instructions, a manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufac....