TMI Blog2017 (9) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, still, the applicant is not allowed rebate of duty in respect of CVD for the reason that they have imported the inputs directly and did not obtain imported materials from the registered factory or from dealers under the excise invoices as is prescribed in para 3 of N/N. 21/2004. For getting rebate of duty under N/N. 21/2004 procurement of materials from a registered manufacturer or a dealer is essential and this para does not provide for obtaining of material from any other source, including direct import of the goods. Thus under N/N. 21/2004 it is implicit that procurement of material by a manufacturer directly by importing goods is not authorized for the purpose of getting rebate of duty on the inputs used in the exported goods. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India v. A.V. Narasimhalu [1983 (13) E.L.T. 1534 (S.C.)] has held that interpretation unduly restricting the scope of a beneficial provision to be avoided and administrative authorities should avoid relying on technicalities. The personal hearing was held in this matter on 13th September, 2017 which was attended by Shri Joy Kumar, Advocate, and the Jt. General Manager of the applicant. During the hearing the advocate reiterated the above stated main ground for seeking revision in this case. 3. This case is thoroughly examined in the light of the revision applications, Commissioner (Appeals) s order, the orders-in-original and the Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 which deals with the matter relating to sanctioning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of above mentioned para 3, which is part of the Notification No. 21/2004 itself, it is evident that for getting rebate of duty under Notification No. 21/2004 procurement of materials from a registered manufacturer or a dealer is essential and this para does not provide for obtaining of material from any other source, including direct import of the goods. Thus under Notification No. 21/2004 it is implicit that procurement of material by a manufacturer directly by importing goods is not authorized for the purpose of getting rebate of duty on the inputs used in the exported goods. The applicant has not come forward with any reasoning or a grounds to how the clear text of para 3 of the Notification No. 21/2004 which is a sole basis for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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