C.E. Notification No. 21/2004 ( Rebate of Input as well as on finished goods)

[kamal chordia]

Dear Sir

We had been granted permission to work under the notification no 21/2004 dated 06.09.2004 (N.T.) , while granting permission department allowed permission by fixing the norms of inputs A,B,C.

However, In manufacturing of finished we used inputs such as A,B,C and D.

Department sanctioned rebate of inputs A,B and C and disallowed rebate on input D on the ground that same is not mentioned in our permission, we are claiming rebate of all inputs used in manufacturing of export whether covered in the permission or not as we had debited the duty of all inputs used in manufacturing of export goods.

In this case department neither allow cash refund of input D nor allow re credit of duty debited on input D.

In above situation for future claim , should we reversed duty of only those inputs for which permission granted by department and file rebate claim or reversed duty paid on all inputs used in manufacturing of export goods whether inputs covered in the permission or not.

Thanks & regards

Kamal

AI Summary

Input declaration requirement: failure to declare materials used in export manufacture bars rebate and refund of duties.
Notification No. 21/2004 (Para 1A) mandates that manufacturers/processors file a declaration detailing finished goods, the manufacturing/processing formula with quantities or proportions and quality of all materials actually used, tariff classification and the rate of duty paid or payable on those materials; rebate and refund entitlement depends on that declaration, and materials not declared are not eligible for rebate or duty recredit.