TMI Blog2017 (6) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... r duty drawback in terms of the brand rates fixed by the department - appeal dismissed - decided against Revenue. - E/597/2006 - 41037/2017 - Dated:- 20-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri B. Balamurugan, AC (AR) For the Appellant None For the Respondent ORDER Per Bench The appeal is against the OIA No.43/2006 dt. 25.04.2006. The respondent is a manufacturer and exporter of Aluminium utensils. They procured indigenous Aluminium sheets, but did not avail cenvat credit on the same, used it in the manufacture and export of utensils. As there was no All Industry Rate for Aluminium utensils, the respondent was claiming duty drawback by way of brand rate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs, the same should not be specified in relevant SION and no Cenvat credit is availed for such excise duty paid. It is not in dispute that the first condition of payment of additional duty of customs in cash as well as non-availment of cenvat credit is satisfied. The inputs viz. Aluminium sheets, used by the respondents are specified in the relevant SION. Hence Revenue is of the view that brand rate fixation is not in order. 4. On going through the impugned order, we note that the above aspect has been discussed elaborately by the Commissioner (Appeals) before allowing the appeal of the respondent. In the impugned order, the issue has been discussed as below :- 4. .....The Duty Entitlement Passbook Scheme (DEPB Scheme) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the appellants were not availing Cenvat credit on the aluminium sheets which were used in the exported aluminium utensils, thereby primarily satisfying themselves as eligible for brand rate of drawback. 5. In the above circumstances, since the respondents have paid the duty of excise on aluminium sheets which went into the manufacture of aluminium utensils which was exported, and since no cenvat credit has been availed from the duty paid on such sheets, we are of the view that the respondents will be eligible for duty drawback in terms of the brand rates fixed by the department, we find no reason to interfere with the impugned order which is upheld. Appeal filed by Revenue is dismissed. (Operative part of the order pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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