2019 (7) TMI 563

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..... issioner (AR) for the respondent ORDER M/s. Ajinkya Enterprises is aggrieved by the denial of claim of rebate for Rs. 9,52,120/- pertaining to supplies made to a unit in a  'special economic zone' between July 2008 and August 2008 after discharging liability of duties of excise. Admittedly, the appellant is a registered manufacturer of various products besides slitting of jumbo steel strips .....

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..... er the process involved in the production of the goods on which rebate is sought amounts to manufacture, and thereby excisability, cannot vest with the Government of India. As the issue in dispute is very clear, so are we on our jurisdiction. 3. We have, heard the partner of the appellant and the Learned Authorised Representative at length. 4. We find that this issue was, though in relation of e .....

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..... ral excise authorities that was responded to in circular no. 927/17/2010-CE dated 24th June 2010. It is also noted that the appellant cleared the goods against form ARE-I which was required to be certified by the jurisdictional central excise authorities. There is no allegation that these processes was not complied with; indeed, receipt of the goods in special economic zone are also required to be .....

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