2012 (10) TMI 985

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.... Application No. Filed against Order-in-Appeal No.   1-11 195/121-131/11-RA 233-243/2010(Ahd-II)CE/CMC/ Commr(A)/Ahd 20-10-2010 12-15 195/161-164/11-RA 272-275/2010(Ahd-II)CE/CMC/ Commr(A)/Ahd 30-11-2010 16 195/160/11-RA 57/2011(Ahd-II)CE/CMC/ Commr(A)/Ahd 31-1-2011 17-18 195/672-673/11-RA 224-225/2011(Ahd-II)CE/PKJ/ Commr(A)/Ahd 27-7-2011 2. Brief facts of the cases are that applicants had filed claim rebate of the input central excise duty in respect of the goods exported under ARE-2. The applicant has not shown any recoverable or irrecoverable loss in the manufacturing process submitted by them. They have stated that they will claim the rebate based on actual consumption/....

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....uts occurred during production of export goods. The authorities below have canvassed that the rebate of central excise duty paid on inputs is to be allowed under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 only to the extent of quantity of inputs specified on the labels of the medicaments and therefore any excess consumption of inputs said to have used for production of export goods is not eligible for rebate. 4.2 The applicants claimed rebate of central excise duty paid on inputs which had gone in production of export goods, on the basis of actual ratio of inputs to outputs and this is the best system of claiming and sanctioning rebate instead of going for any other syste....

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....s mis-use of rebate scheme. 4.5 The Hon'ble Gujarat High Court has maintained that loss to the tune of 4% cannot be questioned for demanding duty. In this connection, the following judgment is relevant : *       2010-TIOL-71-HC-AHM-CX = 2010 (255) E.L.T. 224 (Guj.) in case CCE v. CMC (India). 5. Personal hearing was scheduled in this case on 9-8-2012. Shri K.D. Dholakia, Deputy General Manager, Indirect Taxation appeared for personal hearing on behalf of applicants who reiterated the grounds of revision application. Nobody attended personal hearing from respondent side. In all these cases an identical issue is involved and therefore all these cases are taken up together for disposal by this c....