TMI BlogC.E. Notification No. 21/2004 ( Rebate of Input as well as on finished goods)X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir We had been granted permission to work under the notification no 21/2004 dated 06.09.2004 (N.T.) , while granting permission department allowed permission by fixing the norms of inputs A,B,C. However, In manufacturing of finished we used inputs such as A,B,C and D. Department sanctioned rebate of inputs A,B and C and disallowed rebate on input D on the ground that same is not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in our permission, we are claiming rebate of all inputs used in manufacturing of export whether covered in the permission or not as we had debited the duty of all inputs used in manufacturing of export goods. In this case department neither allow cash refund of input D nor allow re credit of duty debited on input D. In above situation for future claim , should we reversed duty of on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly those inputs for which permission granted by department and file rebate claim or reversed duty paid on all inputs used in manufacturing of export goods whether inputs covered in the permission or not. Thanks regards Kamal - Reply By Rajagopalan Ranganathan - The Reply = Sir, Para 1A of Notification No. 21/2004 dated 06.09.2004 (N.T.) states that the manufacturer or processor sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all file a declaration with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture describing the finished goods proposed to be manufactured or processed along with their rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proportion in which the materials are actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally used as well as the quality. The declaration shall also contain the tariff classification, rate of duty paid or payable on the materials so used, both in words and figures, in relation to the finished goods to be exported . In view of this provision you have to declare all the materials used for production or processing of export goods. If you have not done so the rebate will not be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the department. This is my view. - C.E. Notification No. 21/2004 ( Rebate of Input as well as on finished goods) - Query Started By: - kamal chordia Dated:- 25-6-2016 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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