TaxTMI 
TaxTMI 
REGARDING REBATE CLAIM.
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....EGARDING REBATE CLAIM.<br> Query (Issue) Started By: - sanjeev jadhav Dated:- 24-6-2012 Last Reply Date:- 26-6-2012 Central Excise<br>Got 2 Replies<br>Central Excise<br>WE ARE MANUFACTURER OF CASTINGS. WE HAVE PREPARED ARE-1 UNDER REBATE BY CHARGING PATTERN DEVELOPMENT CHARGES SEPERATELY AND SUBMITTED OUR REBATE CLAIM WITH ALL NECESSARY DOCUEMNTS. OUR EXCISE DEPARTMENT IS DENYING REBATE CLAIM ON P....
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....ATTERN DEVELOPMENT COST. THEY INFORMED US THAT PATTERN IS NOT EXPORTED ALONG WITH CASTINGS AND HENCE THEY WILL NOT SANCTION CLAIM FOR PATTERN DEVELOPMENT COST. PLEASE INFORM CAN WE HAVE TO LOOSE DUTY PAID ON PATTERN DEVELOPMENT COST ? Reply By Pradeep Khatri: The Reply: Dear Sanjeev, The Central Excise Department's opinion on the aforesaid matter is correct. Since the goods have not been export....
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....ed as such, therefore, no rebate will be available. Such patterns are made of sand, chemicals and some sort of glues and may be used in operations from one to three times. These are being used in production of casting, but, can't be dispacted with the final goods. Best Regards, Pradeep Khatri Reply By DIVYESH PANDYA: The Reply: In you case Department will not sanctioned the Rebate claim amoun....
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....t in respect of Pattern Development Charges but Department will issue cheque in respect of actual clearance of goods mentioned in ARE-1 & S.B. and the Duty portion of Pattern will be allowed by issuing a seperate order for availement of CENVAT Credit. FROM D.M.PANDYA CONSULTANT OF CUSTOMS - EXCISE - S. TAX- DGFT - EIA MOB.:-098258 84909<br> Discussion Forum - Knowledge Sharing ....