2006 (11) TMI 62

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....well as for export. One of the raw materials used in the manufacture of their product is "continuous cast copper wire rods 8 mm". (b) The appellants received orders for export not only for jelly filled telephone cables and electric wires and cables but also for "continuous cast copper wire rods 8 mm" from their over seas buyers. (c) The appellants procured continuous cast copper wire rods in excess of their requirement for use in their production and the excess goods were exported along with their finished products. Such excess procured inputs were exported by them after paying duty and they have claimed rebate of duty on such exports. (d) The department took the view that the quantity of continuous cast copper wire rods received i....

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....laim of rebate' and 'export under bond' should be at parity, since, intention of both the procedures are to make duty incidence 'nil'. It is also a established principle that rules should be interpreted in a manner which do not render them redundant." 5.Ld. Advocate also relied on the order of Tribunal in the case of Fiat India Ltd. in Order Nos. A/1039-1040/WZB/2005/C-III, dated 6-7-2005 which has held that even when raw material have been procured for the pre-meditated purpose of exports and ultimately exported, they shall be eligible for taking the credit. He also relied on the case of Vico Industries Limited, 2003 (57) RLT 653 (T) where it has been held that when export of inputs subject to certain process (even when that process do ....