2011 (3) TMI 1556

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....rder passed by the Commissioner, Central Excise (A) is upheld. As a result whereof, the respondent No.1 ('the assessee' for short) is entitled to claim rebate of duty paid on export of capital goods by reversing the input credit availed by the petitioner. 2. The assessee is engaged in the manufacture of copper wire rods. The assessee had imported "used aluminum casting machines" as capital goods. The credit of CVD paid on those capital goods was taken by the assessee. Those capital goods were subsequently exported in the year 2004 on payment of duty by debiting the credit of input duty. 3. Thereafter, the assessee filed rebate claim which was however, rejected by the adjudicating authority. On appeal, the Commissioner of Centr....

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.... the inputs are cleared on payment of duty by debiting RG-23A Part II as provided under erstwhile Rule 57F4 of the Central Excise Rules, 1944, the manufacturer would be entitled to rebate under Rule 12 (1)(a) of the Central Excise, 1944. Rule 57F in the 1944 Rules is pari materia to Rule 3(5) of CENVAT Credit Rule, 2004. Similarly, Rule 12(1)(a) of the 1944 Rules is pari materia to Rule 18 of the Central Excise Rules, 2002. Therefore, when the Central Government has held that where the duty is paid by debiting the credit entry, rebate claim is allowable, it is not open to the departmental authorities to argue to the contrary. 6. Similarly, the argument that the capital goods have not been exported directly from the factory of the manufac....