Duty drawback: Cenvat allowed for non steel inputs in forgings without denying drawback where claimed. Drawback rates for non alloy and alloy steel forgings under SS Nos. 73.29 and 73.30 were based only on duty incidence on steel; therefore exporters may avail Cenvat for inputs other than steel without causing double benefit, and drawback should not be denied where such Cenvat has been claimed. Pending cases should be decided accordingly and public notices and standing orders issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty drawback: Cenvat allowed for non steel inputs in forgings without denying drawback where claimed.
Drawback rates for non alloy and alloy steel forgings under SS Nos. 73.29 and 73.30 were based only on duty incidence on steel; therefore exporters may avail Cenvat for inputs other than steel without causing double benefit, and drawback should not be denied where such Cenvat has been claimed. Pending cases should be decided accordingly and public notices and standing orders issued.
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