TaxTMI 
TaxTMI 
1992 (10) TMI 82
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....ts from the stockyard of Hindustan Steel Ltd., M/s. Tata Iron & Steel Co. Ltd., and Indian Iron and Steel Co. Ltd. at Calcutta now known as Steel Authority of India Limited and either rolled these billets or got them rolled by other re-rollers into M.S. Flats (Hoops) and exported them on payment of proper central excise duty. The steel billets fall under Item 26AA(i) and flats fall under 26AA(iii) of the First Schedule to the Central Excises and Salt Act, 1944. At all the relevant times it is stated that the concessional rate of duty levied on billets was Rs. 330/- per metric ton and on flats Rs. 120/- per metric ton. The appellants had exported M.S. Flats (Hoops) of a total quantity of 1168.750 metric tons on various dates. As and when the....
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....e arguments of the appellants, the Tribunal held that rebate is admissible only in respect of the central excise dufy paid on the finished products and not on the raw material going into the manufacture of finished products and that therefore the claim has got to be restricted td the actual amount of duty paid at the time of clearance of the finished products from the factory for export. It may however be mentioned that the Tribunal also expressed a view that the appellants had not factually proved the payment of excise duty on the billets purchased by them. Proof of payment was considered particularly in view of the fact that the duty on iron & steel products were being changed or altered or modified very frequently. 2. In these appeals....
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.... and other allied matters as may be specified therein..." In exercise of this power Notification No. 197/62 dated 17-11-1962 was published. The relevant portion of the Notification ii extracted below: "Procedure for grant of rebate of the excise duty paid on excisable goods and exported out of India. In exercise of the powers conferred by Rule 12 of the Central Excise Rules, 1944, as in force in India and as applied to the State of Pondicherry, the Central Government is pleased,to direct that, in supersession of the Notifications of the Government of India in the Ministry of Finance (Department of Revenue) No. 10-Central Excises, dated the 5th April, 1949, No. 45 Central Excises, dated the 5th April, 1949 and No. 47/54 - Central Excises,....
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.... the Ministry of Finance (Department of Revenue) No. 215/62 Central Excises, dated the 15th Dec., 1962. XXX" 4. We have already noticed that billets and flats fall under two different entries in Item 26AA of the First Schedule to the Central Excises and Salt Act, 1944 and different rates are also provided. It may be seen from Rule 12 and the Notification 197/62 that the rebate is with respect to the duty "paid on the excisable goods" exported and the rebate is to the extent of the duty actually paid at the time of clearance of those goods from the factory. The finished product which was exported is a distinct and separate excisable product from that of billets (raw material) used in the manufact....
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....t be given a restricted meaning and may be treated as a reference to whole duty paid both'dn raw material and finished products. In this connection he referred to the decision in N.B. Sanjana, Asstt. Collector of Central Excise v. The Elphinstone Spinning & Weaving Mills Ltd. [1978 (2) E.L.T. (J 399)]. In this decision in interpreting the expression "short levied" and "paid" in Rule 10 as it stood prior to 6-8-1977, this Court held that in the context in which the word "paid" is used in Rule 10 the proper interpretation to be placed on the expression 'paid' or "ought to have been paid". We have no doubt that the meaning given for the word 'paid" in Rule 10 has no application interpreting the words" "duty paid on excisable goods" in Rule 12.....