TaxTMI 
TaxTMI 
2014 (9) TMI 612
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....he Writ Petition No. 4470/2012 was based on the same facts but was substantially different from other two writ petitions. In Writ Petition No. 4470/2012, an alternative submission was made that in case rebate is not held allowable simultaneously under Rule 18 of the Central Excise Rules, 2002, which was an issue in other two writ petitions, then the petitioner should atleast be allowed re-credit of the duty paid on the excisable finished goods exported by utilizing credit in the Cenvat account on the underlying settled legal position that the goods exported should not suffer any incidence of excise duty and that the Rule 19 of the Central Excise Rules, 2002, itself permits the applicant-petitioner to export goods without payment of duty. It....
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....vides for rebate on manufactured goods." On the last page of the judgment also while taking note of the Rules 18 and 19 of the Rules of 2002, the Division Bench observed that "exemption of duty or rebate is not available on both i.e. inputs as well as finished goods; same is available only on one and such intendment has to be given full effect to." On that note, the Division Bench rejected the specific argument raised by the learned counsel in the contest of Rule 19 in Writ Petition No. 4470/2012. The Division Bench also held that "...benefit of Rule 19 could not have been pressed at the stage of passing of order, as essential requirement of Rule 19 is that a person from the department is posted at the factory premises and under his supervi....