2016 (11) TMI 483

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....ral Excise<br>Govind Mathur And Deepak 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....

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....mmissioner of Central Excise Division, Jodhpur vide 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 ba....

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....e decided under the order dated 16.11.2011. The revisional 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 r....

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....would have been detailed by the petitioner as per SION norms. It 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 unde....