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Hindustan Platinum, Shashikant Choksi Versus Commissioner of Central Excise

2017 (1) TMI 589 - CESTAT MUMBAI

Rebate claim - Rule 18 of Central Excise Rules, 2002 - export of goods - Held that: - rule 5 of CENVAT Credit Rules, 2002 applies to inputs used in final products cleared for export and that rule 18 of Central Excise Rules, 2002 accords rebate of duties paid on goods that are exported. The rebate under this rule is allowable as long as goods are excisable or duty has been paid on materials used in processing of such goods. We find no reason to surmise that these rules distinguish between exempte .....

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pulsion to do, appears to have blindsided them into suspicion of the motives for payment of such duty to the exclusion of the larger issue, viz, burdening the export value with domestic taxes. - Appeal allowed - decided in favor of appellant. - Appeals No. E/3187 & 3188/2005 - A/94609-94610/16/EB - Dated:- 19-12-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Rajesh Ostwal, Advocate for the appellants Shri S V Nair, Asstt. Commissioner (AR) for the r .....

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r ₹ 6,55,954/- relating to subsequent period was proposed to be rejected with further demand of ₹ 12,682/- as recoverable at 8% on sale value of the goods cleared domestically to M/s MDS Switch Gear. 2. The case against assessee was that the goods cleared by them for export and domestic sale was silver alloy wire classifiable under 7101.70 of schedule to the Central Excise Tariff Act, 1985 and, hence, subject to nil rate of duty instead of the claimed classification under 8535 as sil .....

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oods, it was also determined that the use of common inputs on which credit had been availed required discharge of duty liability on the value of exempt goods. The lower authorities concurred in recovery of rebate sanctioned erroneously and in the denial of the rebate claimed for subsequent period by holding that the goods under export were exempted goods and hence not eligible for rebate of duties paid. 3. Learned Counsel for appellant draws attention to the tariff heading 7101.70 which is artic .....

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Bom)]. 4. Learned Authorized Representative reiterated the contents of the impugned order. 5. Having gone through the records, we find that rule 5 of CENVAT Credit Rules, 2002 applies to inputs used in final products cleared for export and that rule 18 of Central Excise Rules, 2002 accords rebate of duties paid on goods that are exported. The rebate under this rule is allowable as long as goods are excisable or duty has been paid on materials used in processing of such goods. We find no reason t .....

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