TMI Blog2006 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 41/2001-C.E. (N.T.) as evident from the finding of Commissioner (Appeals). Govt. further agrees with the findings of the Commissioner (Appeals), that Rule 18 and Notification No. 41/2001-C.E. (N.T.),issued thereunder does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled to rebate of duty paid on inputs. The applicant Commissioner's another pleadings is that in the instant case, the assesee did not file any declaration with the Asst. Commissioner/Dy. Commissioner having jurisdiction over the factory of the manufacturer, nor declared any input-output norms in their declaration mandatorily required under Notification No. 41/2001-C.E. (N.T.), which is also not verified by the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en meal. The appellant further stated that they have fulfilled whole the procedure mentioned in Notification No. 41/2001-CE(NT.) dated 26-6-2001, as amended. They have also given the manufacturer process in brief as under:- Oil bearing seeds is the raw material. The pre-treatment consists of clearing, breaking by cracker oils, tempering by pre-heating and then flattening the broken material into thin flakes by passing through flaking rolls. The solvent can easily soak into these flakes. Solvent extraction consists in washing the flaked oil seeds in Hexane until practically the oils has dissolved out of its tissues. There are several ways of doing this all based on washed by Hexane moving in the opposite direction. The oil solvent is distill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 2001, are fulfilled. 2.3 After due consideration the original authority rejected the rebate claims on above grounds. 2.4 Aggrieved with the above orders the respondents filed an Appeal before the Commissioner of Central Excise (Appeals). The Commissioner (Appeals), set aside the orders and allowed the appeal observing as under:- Rule 18 and Notification No. 41/2001 issued thereunder does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled to rebate of duty inputs. What is necessary is that the input should be used in the manufacturer of goods exported and the ratio of inputs can be claimed as per input output norms specified in Exim Policy. In the present case input o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant Commissioner made following main pleadings:- (i) That the assesee is engaged in the manufacturing of refined edbile oil and during the process of refining. Deoiled cakes gets manufactured as by products. The assesee is exporting deoiled cake (soyabeen meal), but in respect of the other excisable goods i.e., refined soyabeen oil, no exports are made. (ii) That Rule 18 of the Central Excise Rules, 2002, stipulates that where any goods are exported, the Central Excise Govt., may, by notification, grant rebate of duty paid on materials used in the manufacturer of processing of such goods and the rebate shall be rejected to such conditions or limitations, if any fulfilment of such procedure, as may be specified in the Notifications. (iii) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrative inconveniences. 4. Based on above Show Cause Notice dated 19-12-2005, was issued to the respondents. In response to the Show Cause Notice the respondents made cross objection vide their letter dated 23-1-2006, wherein they made submissions as under :- (i) That Rule 18 and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 issued thereunder does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled to rebate of duty paid on inputs. What is necessary is that the input should be used in the manufactured of goods exported and the ratio of inputs can be claimed as per input-output norms specified in Exim Policy. (ii) That in a similar issue has been decided by Govt. of India, vide Revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents have procured input hexona on payment of Central Excise duty and such input has been used for manufacturing of the goods exported. 7.3 It is also admitted fact that the respondents are eligible for input rebate under Notification No. 41/2001-C.E. (N.T.) as evident from the finding of Commissioner (Appeals), as given in sub-para 2.4. above. 7.4 Govt. further agrees with the findings of the Commissioner (Appeals), that Rule 18 and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001, issued thereunder does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled to rebate of duty paid on inputs. The applicant Commissioner s another pleadings is that in the instant case, the assesee d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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