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TMI Blog2020 (3) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by the M/s. Groz Beckert Asia Pvt. Limited, (hereinafter referred to as the applicant) against the Order-in-Appeal No. CHD-EXCUS-001-APP-84-17-18, dated 28-9-2017 passed by the Commissioner of Customs & Central Excise (Appeals), Chandigarh wherein the appeal of M/s. Groz Beckert Asia Pvt. Limited has been rejected against the Order-in-Original No. 356/DC/R/CHD/14, dated 26-8-2014 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries (I) Ltd. [2017 (354) E.L.T. 87 (Bom.)] and Order-in-Appeal No. CHD-EXCUS-001-APP-117-17-18, dated 21-12-2017 passed by the Commissioner of Customs & Central Excise (Appeals), Chandigarh allowing them rebate under Rule 18 of Central Excise Rules, 2002. Ms. Chandandeep Kaur Garewal, Assistant Commissioner, Office of the Principal Commissioner, Central Tax & GST Commissionerate, Chandigar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various case laws which are not related to the facts and circumstances of the present case. (i) The CCE v. Micro Inks Ltd. [2011 (270) E.L.T. 360 (Bom.)] which is regarding purchase of various inputs/capital goods from domestic suppliers and manufacturers and subsequent export of the same on payment of duty by reversing the credit of duty availed on those inputs/ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed depreciation under Section 32 of the Income-tax Act, 1961 (43 of 1961). Therefore he has reversed proportionate Cenvat credit as provided under Rule 4(4) of Cenvat Credit Rules, 2004. The reversal of Cenvat credit by the applicant is not on account of payment of Central Excise duty, which was not payable in the present case. Rule 18 of the Central Excise Rules, 2002 read with Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of certain condition as specified under Section 74 of Customs Act 1962. Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 have been formulated in exercise of the powers conferred by Section 74 of the Customs Act, 1962. It is observed that the applicant has not exercised this option which was available to him. The revision application cannot be considered in terms of Rule 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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