2012 (10) TMI 863

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....-in-Original passed by the Assistant Commissioner, Central Excise, Division, Amritsar. 2. The brief facts of the case are that the Applicant engaged in the manufacture of Dyes and exported the same, under claims of rebate of duty under Rule 18 of the Central Excise Rules, 2002. The Applicants filed claims for rebate of duty for the Central Excise duty paid on inputs used in the manufacture of final products and the packing material exported under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004. The rebate claim was found inadmissible and a Show Cause Notice was issued to the Applicants on 24-9-2008 proposing rejection of the rebate claim on the ground that the applicants exported their finished goods before permission of input-....

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....the goods exported to any country except Nepal and Bhutan. 4.3 Maintenance of records of receipt, disposal and utilization of various inputs in manufacture of goods exported under claim of rebate of duty as mentioned in para 9 of Part V of Chapter 8 of C.B.E.C.'s Central Excise Manual cannot be read as condition for a claim of rebate in the scheme of notification. 4.4 C.B.E.C.'s Central Excise Manual has been issued in pursuance of the powers to issue supplementary instructions as vested in the Board by virtue of Rule 31 of the Central Excise Rules, 2002. Rule 31 empowers the Board to issue written instructions providing for incidental or supplemental matter consistent with the provisions of the Act and the Rules. The provis....

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.... copies of relevant purchase invoices evidencing duty paid character of the inputs used in manufacture of the finished goods exported, the substantive requirement for grant of rebate is satisfied in the absence of any finding that the materials were not consumed as per the declaration duly verified by the authorities regarding the input-output ratio. 5. Personal hearing scheduled in this case on 23-8-2011 was attended by Shri Sunil Kumar Gupta, Advocate and Shri Rakesh Handa, Advocate on behalf of the Applicant, who reiterated the grounds of Revision Application. 6. Government has carefully gone through the relevant case records and perused the impugned Orders-in-Original and Orders-in-Appeal. 7. From the perusal of ....

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....ntary Instructions. Applicant rather than producing the said records, questioned, the applicability of said instructions as there was no such requirement under the relevant notification. In this regard, Government observes that Rule 31 of Central Excise Rules, 2002 vests power with the Board to issue written instructions consistent with the provisions of the Act and the Rules. So the instruction contained in said manual are required to be complied with. The fundamental requirement for claiming rebate of duty paid on inputs is that the use of duty paid inputs in the manufacture of export goods is proved beyond doubt. Applicant has failed to submit any records proving use of said duty paid inputs in the manufacture of export goods. The said l....