2019 (11) TMI 1504

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....ant has been rejected. 2. Brief facts of the cases are that the applicant is engaged in manufacture of fabricated building materials falling under Chapter 72 of the Central Excise Tariff, 1985. They are registered with Central Excise and are availing area based exemption under Notification Nos. 49-50/2003-C.E. (N.T.), dated 10-6-2003. The applicant filed 24 rebate claims amounting to Rs. 35, 00,083/- under Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 in respect of duty paid on the inputs used in the manufacture of exported goods supplied to M/s. CIPLA Ltd., Pithampur (MP), a Unit in the area notified as Indore Special Economic Zone. After due process and verification of the reb....

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....ndorsed the decision of the Assistant Commissioner by observing that the applicant has not complied with the said fundamental conditions and has upheld the Assistant Commissioner's order. 5. The Government observes that Para 5 of Circular No. 29/2006-Cus., dated 27-12-2006 issued under F.No. DGEP/SEZ/331/2006 clearly stipulates that "Supplies from DTA to SEZ shall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebateunder Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid there under. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis....