TMI Blog2015 (4) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... re drawback claimed by it - But appellant argues that drawback is not deniable or slashed when all industry rate of drawback was prescribed - Held that: when drawback rate was declared it has taken into consideration the composition of goods with exempted inputs and dutiable inputs and industrial behaviour in the economy, so, once a drawback rate is prescribed at a particular rate for an industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw materials paying excise duty were used in such manufacture. However, a fraction of duty free imported goods were used in the process of manufacture for dyeing of the goods. During such process, the input imported duty-free lost its identity. However, using substantial quantity of duty free imported raw material, finished goods were manufactured and exported. 1.2 On the above factual matrix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant cannot be denied drawback claim since excise duty paid goods were also used in manufacture of exportable goods. 2.2 Further, it was submitted that when industry rate of drawback was declared by Government, that has been done taking into consideration duty free input and dutiable input used in manufacture of exportable goods. Therefore, Revenue should not attempt to dissect each element of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that in the course of manufacture, certain inputs used have suffered excise duty and also import duty free. Customs duty paid inputs were also used in the finished good. It may be stated that when drawback rate was declared it has taken into consideration the composition of goods with exempted inputs and dutiable inputs and industrial behaviour in the economy. Therefore, once a drawback rate is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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