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TMI Blog1991 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ses & Salt Act, 1944. The show cause notice seeks a review of Order-in-Appeal No. SKM-217/90-BI dated 20-2-1990 passed by Collector of Central Excise (Appeals), Bombay. 2. The respondents, M/s. Sanghi Oxygen had filed three claims under Rule 12 of the Central Excise Rules for rebate of duty paid on electric motors purchased by the respondents and used as component parts in the manufacture of Acet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 12 of the Central Excise Rules, 1944 provides for the grant of rebate of duty paid on excisable goods if exported outside India. The subject goods, electric motors, were in fact, component parts of the Acetylene gas plant, which was exported under bond, under Rule 13, without payment of duty, and on which the question of rebate of duty does not arise. On a recapitulation of the facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh direct from the factory or warehouse. It is an admitted fact that the subject goods were bought out items and this automatically disqualifies the case from Rule 12 by virtue of the proviso to the said Notification 197/62-C.E., whereby goods have to be exported after payment of duty in cash directly from the factory. Even otherwise, the Government observes that it will be wrong practice in reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty paid on electric motors which were actually bought out items, maintained that they were unable to use the credit as their goods were cleared without payment of duty under bond for export. But that is a different matter, not related to the issue at hand. 7. For the aforesaid reasons and notwithstanding the fact that (assuming) the party has not been able to avail of the MODVAT credit, G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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