2016 (11) TMI 483

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....eepak Maheshwari, JJ. Mr. Sanjeev Johari Mr. Jitendra Maheshwari for the petitioner Mr. Vipul Singhvi for the respondents ORDER By The Court The petitioner National Tools (Export), Jodhpur, a partnership firm, as per Rule 18 of the Central Excise Rules, 2002, submitted rebate claims on duty paid on materials used in manufacturing of export goods. The rebate as claimed for was allowed by the A....

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....letter dated 26.08.2005 and 29.06.2007. I observe that in declaration dated 17.8.2005 ingots/Billet has been declared as input and in declaration dated 23.01.2007 "Iron raw material" has been declared as input and in the charts (enclosed with both the declarations) respondent mentioned details of raw materials as square, round bar, rectangular bar and ingots alongwith Chapter Sub heading No. and r....

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....authority while disposing of the revision petition held that input rebate claim of duty paid on disputed non-declared input materials is admissible subject to the condition that consumption of notified materials is as per SION norms of Export and Import Policy and the said duty paid material are used in manufacture of exported goods. The revisional authority modified the order passed by the Assist....

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....t is required to be made only for the reason that waste material is not subject to any rebate as per Rule 18. Heard learned counsel. Precisely, the question requires adjudication in the instant matter is whether the respondents are right in imposing any condition while granting rebate on duty beyond the conditions prescribed under rule 18 of the Rules of 2002. The Rule 18 aforesaid provides that....