9911796707
TMI Blog2019 (12) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 30-47(SRM)CE/JDR/2017, dated 11-9-2017, (ii) 350(SRM)CE/JDR/2017, dated 7-12-2017 (iii) 65-67(AK)CE/JPR/2017, dated 5-3-2018 (iv) 09-13(CRM)CE/JDR/2018-19, dated 9-4-2018 (v) 783(CRM)CE/JDR/2018, dated 18-7-2018 2. The brief facts of the case are that the applicant filed rebate claims in respect of duty paid on inputs used in the manufacture of export goods under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 (hereinafter referred to as the notification). The adjudicating authority sanctioned the rebate claims partially restricting the rebate amount as per C.B.E. & C.'s Circular No. 129/4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is shown by the applicant for such delay. As sufficient and tenable cause is shown by the applicant preventing him to file the revision application in time, the said delay is condoned by the Government under Section 35EE(2) of the Central Excise Act, 1944. 5. C.B.E. & C. Circular No. 129/40/95-CX., dated 29-5-1995 was issued in respect of erstwhile Rule 12(1)(b) of Central Excise Rules, 1944. The adjudicating authority has denied the benefit holding the said circular valid and held it to be applicable to Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. He has restricted the rebate on the material used in the manufacture of export goods. 6. The rebate of duty paid on materials used in the manufacture or processing of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y mentioned that the rebate of whole of duty shall be payable to the exporter subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. It is observed that the applicant removed the scrap generated during the manufacture of the export goods on payment of duty. The Notification further provides for the verification of input-output ratio by the jurisdictional Excise authorities. In the instant case, the required verification of the input-output has also been done and due permission was granted by the Excise authorities to manufacture and export the finished goods. 9. The notification nowhere specifies that the entire quantum of duty paid inputs have to be physically co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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