TaxTMI 
TaxTMI 
2010 (1) TMI 945
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....at M/s. Deesan Agro Tech Ltd., MMIDC Dhule is registered under Central Excise Law having registration No. AAACD1662NXM001 for manufacture of edible oil falling under Chapter 15 of Central Excise Tariff Act, 1985 which is exempted from payment of Central Excise duty with effect from 1-3-2005. De-Oiled Cake (DOC) is the bye product generated during the course of manufacture of edible oil. The said bye product is also exempted from payment of Central Excise Duty. 2.1 M/s. Dessan Agro Tech. Ltd., Dhule during the period from 10-5-2005 to 31-3-2006 exported out of India the product De-Oiled Cake (DOC) after stuffing the export consignment into containers at their factory. The said assessee filed rebate claim of Rs. 22,18,937/- in respect....
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....utput ratio should be worked out before the time of export". This is factually and legally incorrect as para 2 of the said notification clearly stipulate that "the Asstt. Commissioner or Dy. Commissioner shall verify the correctness of the ratio of input-output mentioned in the declaration filed before commencement of export of such goods." As per para 1 of the said notification the assessee was required to file declaration before commencement of the export. In the present case no such declaration has been filed by the assessee. 3.2 The Commissioner (Appeals)'s argument that fixing of input output ratio is procedural part only and this can be done even after export of goods is not acceptable because input output ratio fixation is....
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....re filing of declaration, verification of input - output norms and procurement of material, every where the word used is "shall" which as per judicial interpretation means the condition is mandatory and hence a substantive requirement and not merely procedure. 3.6 Autolite (India) Ltd. v. Commissioner of C.Ex., Jaipur-I - 2002 (146) E.L.T. 345 (Tri. - Del.). In this case the Hon'ble Tribunal held that "interpretation of statutes Central Excise Rules - Strict compliance is necessary to avail their benefit. 3.7 Union of India v. Ganesh Metal Processors Industries - 2003 (151) E.L.T. 21 (S.C.) : The Hon'ble Supreme Court have held that "mere specification of goods does not entitle them to exemption unless conditions of the noti....
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.... hexane is used in the manufacture of oil. It is submitted that entire hexane is used for the manufacture of DOC and, therefore, the partial disallowance by the Commissioner (Appeals) is bad in law. 5. The case was listed for personal hearing on 17-9-2009. Sh. Ashwani Kumar, Asstt. Commissioner appeared on behalf of the applicant and reiterated the grounds of revision application. Sh. Ashutosh Upadhyay, Advocate appeared on behalf of the respondent and reiterated the submissions of their counter reply. 6. Govt. has considered both oral and written submissions of the applicant. Govt. has also perused the orders passed by the lower authorities. 7. From the perusal of the record. Govt. observes that Hexane is used in th....
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....n an identical case by the revisionary authority vide its Orders No. 188-189/2006, dated 23-3-2006 and Order No. 7/2009, dated 16-1-2009 wherein it was held that the rebate claim on the total quantity of hexane used as input in the production of DOC is allowed on the ground that "Rule 18 and Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 issued there under does not mandate that all the goods manufactured by the claimant should be exported so as to be entitled for rebate of duty paid on inputs and as per SION Norms the quality of hexane to be used for production of DOC has been specifically mentioned in the Import/Export Policy." In the said orders, the similar procedural lapses were also condoned and rebate claim were held admissible....