TMI Blog2007 (5) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and Shri K.K. Agarwal, Member (T) [Order per: Jyoti Balasundaram, Vice-President] . - 1. M/s. Dujodwala Products Limited, Raigad District, Maharashtra (hereinafter referred to as "the assessee") had filed claims in respect of export product "Disproportionated Resin (DP Resin)" under A.R.E.1 dt. 21-12-2005 for rebate of Central Excise duty of Rs. 81,69,757/- (Rupees Eighty-One Lakh Sixty-Nine Thousand Seven Hundred Fifty- Seven Only). As this was the first time that the assessee had shown production of DP Resin, an investigation was conducted to ascertain whether the assesse had the facility for manufacture of the product at the Raigad factory, and it was revealed that no manufacture took place at Raigad and that the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificates; the Superintendent of Central Excise having jurisdiction over the Raigad factory had forwarded samples obtained of the inputs received from the Jammu unit, and of the final product manufactured by the assessee, under cover of letter dated 18-1-2005 and no test report has been produced by the department to show that the inputs were found to be DP Resin instead of DP Rosin as claimed by the assessee; and further, samples of the input and of the finished products were drawn on 6-2-06 and no test report was produced to show that the inputs on testing were found to be DP Resin, and not DP Rosin. The finished export product was found to be DP' Resin, on test by Customs authorities. The statements re corded by the excise authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igad is misplaced for the reason that he had joined the assessee-company only on 28-12-2005 while the manufacture of DP Resin took place prior to that date, and export also took place on 21- 12-2005, which is before the date on which Shri Banagar joined the factory. Further, he had stated that he was working in the Camphor plant and not in the multi-purpose resin plant and therefore his statement that the reactors in the Camphor plant cannot be used for manufacture of Resin cannot be relied upon to hold that no manufacture of DP Resin took place in Raigad. 4. The finding of the Commissioner that manufacture of DP Resin out of D.P. Rosin is not feasible either technically or commercially for the reason that Resin is obtained naturall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es submission that they had made drums for the export product out of sheets purchase by them is an after thought for the reason that the bills for such purchase were produced only at the stage of filing reply to show cause notice, ignoring the fact that at the stage of investigation it self, the assessee had claimed under cover of letter dated 14-2-06, that export drums were made out of sheets lying with them. Further, bills for such sheets were paid for by cheques of November 2005 and January 2006 and therefore the plea cannot be discarded as an after thought. The finding that there were no is sue slips of Turpentine from 3-12-05 to 21-12-05 and hence no DP Resin could have been manufactured at Raigad (Turpentine is an essential raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shivali Lidyog (I) Ltd. v. CCE [2006 (204) E.L.T. 94]. 8. Rebate of duty paid on the export product also cannot be denied on the ground that the Jammu Unit availed the benefit of refund of the duty paid on the clearance of the goods from their factory, under the provisions of Notifications Nos. 56-57/2002-C.E., in the light of the clarification dated 28-6-2005 of the Chief Commissioner of Central Excise based on which rebate has been granted to other merchant manufacturers such as Solar Trade Links and also to the present assessee. Since the goods are treated as duty paid for the purpose of availing Cenvat credit, they cannot be treated as other than duty paid for the purpose of grant of rebate in terms of Rule 18 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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