TMI Blog2017 (12) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no export of excisable goods. Consequently, the primary condition of export of duty paid excisable goods is not established in this case and thus the orders of Commissioner (Appeals) cannot be faulted on this ground. As regards the applicant s argument that they could export the above goods under Bond as per para 3 of Chapter 5 of the C.B.E. C. Manual, this proceeding does not have any such issue and the subject matter of the Revision Applications is only whether rebate of duty is admissible in this case or not. Further such reversal of credit was mandatory even if the goods were exported under Bond and, therefore, this issue is of no relevance here. Revision application rejected. - F. Nos. 195/305 & 157/2014-RA - Order Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. But it was rejected by the jurisdictional Deputy Commissioner on the ground that the goods are not excisable goods, no duty of excise has been paid and Cenvat credit has been reversed at the time of clearance from the factory as required under the Cenvat Credit Rules, 2004. The above orders are upheld by the Commissioner (Appeals) also vide his order dated 30-6-2014 and dated 12-1-2017. Hence the applicant has filed the above Revision Applications with a request for allowing rebate of ₹ 10,16,745/- and ₹ 15,608/- and to set aside the orders of the Commissioner (Appeals). 3. A personal hearing was held on 21-11-2017 and Shri Sudeep Singh, Advocate, appeared in the above case for the applicant and furnished written submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for rebate of duty equivalent to the Cenvat credit reversed by them. 5. There is no dispute that under Rule 18 and Notification No. 19/2004 rebate of duty can be granted only if duty has been paid on the excisable exported goods or duty paid on materials used in the manufacture of exported goods. Therefore, the main issue in this case is whether the applicant has exported the excisable goods after payment of Central Excise duty? But on the basis of the facts discussed above, it is evident that the applicant had earlier imported the generator and knitting machines and after using them for some period these were exported by them by reversing the Cenvat credit which they had availed earlier against CVD paid thereon. Thus there is no doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. The applicant was fully aware about this liability and accordingly they reversed the Cenvat credit at the time of the export of above goods. Thus the reversal of credit is just in compliance of Rule 3 of Cenvat Credit Rules and it is not a payment of Central Excise duty at all. In fact, as discussed above Central Excise was not leviable at all as the aforesaid goods are not manufactured by them and accordingly no duty of excise could be levied or paid. 6. From the above discussed facts, it is manifest that the applicant has not paid any Excise duty on the generator and knitting machines and there is no export of excisable goods. Consequently, the primary condition of export of duty paid excisable goods is not established in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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