TaxTMI 
TaxTMI 
2016 (11) TMI 1327
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....oth the appeals are arising out of a common impugned order-in-appeal and therefore they are taken up together for disposal. 2. The brief facts of the case are that M/s. Mainetti (I) Pvt. Ltd., the appellant herein are the manufacturers of "Plastic Hangers" and exported them on payment of duty of Rs. 2,05,504/- in their Cenvat Credit and filed a rebate claim for the same. After due process of law,....
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....ent of duty which is necessary for claiming rebate in terms of provisions of Rule 18 of CER, 2002 read with Section 11 B of CEA, 1944, (iii) that as per Rule 18 of CER 2002, and Notification No. 19/2004-CE(NT) dated 6.9.2004, the amount paid and claimed as rebate of duty towards export of inputs cannot be considered as payment of duty, (iv) that the reversal of Cenvat credit availed on inputs remo....
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.... been cleared/stock transferred to their own SEZ unit at Tambaram and final products had been exported. The Ld. Commissioner (Appeals) elaborately discussed Rule 3 (4) & Rule 3 (5) of CCR, 2002. Since in the instant case, the exports were made during the month of July2010, for which the appellants are covered under the provisions of Rule 3(5) of CCR, 2004, which states that Cenvat credit may be ut....
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.... Hence, he prays for remand of the matter to the Commissioner (Appeals) to decide the case on merits. 4. Ld. AR, Shri L. PaneerSelvam, AC, appeared on behalf of the Revenue submitted that the assesee has filed the appeal against the denial of refund on export of "plastic hanger" under Rule 18 of Central Excise Rules. The appellant filed ARE-1 for the export of GPPS (raw materials for export) with....