TaxTMI 
TaxTMI 
2011 (1) TMI 523
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....ct, 1985 (5 of 1986). The applicants had exported goods i.e. tractors which is attracting Nil rate of Central Excise Duty under ARE- 2s as mentioned in the respective impugned order and same were shipped on Board. They filed rebate claim in the Divisional office for the Central Excise Duty paid on inputs used in the manufacture of goods i.e tractors exported under Notification No. 21/2004-C.E. (N.T.), dated 6-9-04. After due process and getting verification from the concerned Range Officer, the adjudicating authority allowed the rebate in cash to the respondents. 2.2 However, the department did not accept the findings of the adjudicating authority and has filed the appeals before the Commissioner (Appeals), on the following grounds :-....
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....dated 17-5-05 has been done that the exporters do not claim double benefit i.e. the "rebate of duty paid on materials used in the manufacture of resultant product under Rule 18 of Central Excise Rules, 2002." Or "drawback under Customs, Central Excise Duties & Service Tax Drawback Rules, 2006". "Drawback" as defined under Clause (a) of Rule 2 of Customs, Central Excise Duties & Service Tax Drawback Rules, 2005 is reproduced as hereunder : (a) "drawback", in relation to any goods manufactured in India, and exported, means the rebate of duty or tax, as the case may be, chargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of such goods :] Clause (b) of Rule 2 of C....
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.... market for earning Foreign Exchange for the Country. 3.3 In support reliance is placed upon the decisions of the Hon'ble Tribunal : (a) Punjab Stainless Steel Industries v. CCE, Delhi-I [2008 (226) E.L.T. 587 (Tri. - Del.)] Refund - Export goods - Refund claimed on inputs used in export goods - Refund denied in impugned order holding stainless steel utensils exempted and credit not admissible on inputs - Rule 5 of Cenvat Credit Rules, 2004 providing for refund of Cenvat Credit on export of goods - sub-Rule (5) of Rule 6 ibid rendering other provisions therein inapplicable in case of export goods - CBE & C Manual of Instructions providing for input stage rebate....
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....ves that the applicant has exported the resultant products to meet the export obligations of the Advance Licence as they had imported raw material duty free under Notification No. 93/2004-Cus., dated 10-9-04. They had also procured the indigenous inputs/material locally on payment of duty which were used in the manufacture of exported goods. The applicant admitted that they have used 10% to 15% of the so imported inputs (duty free under Notification No. 93/2004-Cus., dated 10-9-04) in the manufacture of impugned exported goods. They had claimed the rebate of duty paid on said indigenous input/material under Rule 18 of Central Excise Rules, 2002. In this regards, government notes that Advance Licence Scheme is governed by Customs Notificatio....