TaxTMI 
TaxTMI 
1991 (2) TMI 147
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....ailed set off provisions of duty under Notification 432/86, dated 6-10-1986 and that duty rebate under Rule 12 read with Notification 197/62 was available only to the extent of the actual duty paid on the goods exported out of India and not for the duty paid on raw material which had gone into the production of finished goods, there was no duty paid for purpose of Rule 12 ibid. 2. In the personal hearing held on 14-12-1990 Sh. M.L. Lahoty, Advocate alongwith S/Shri Madan Gulla, M.L. Sharma, J.K. Jain representing the applicant appeared. Shri Lahoty besides reiterating the arguments raised in the Revision Application averred that the applicants were eligible for grant of rebate of duty since the goods have been exported after payment of dut....
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....unal in the case of M/s. Amar Dye-Chem. Ltd., v. Collector of Central Excise, Bombay - 1987 (31) E.L.T. 973 (Tribunal) = 1987 (13) ECR 457 (CEGAT SB-C). 3. Government after going through the Revision Application and arguments advanced at the time of personal hearing observe that the short point for consideration is whether an exemption on final product beyond what is already paid on the input means duty paid on the final product to the extent it is borne by the input and whether such exemption means adjustment of duties on final product vis-a-vis credit of duty taken on inputs as envisaged under Rule 56A or for that matter even under the MODVAT Scheme so as to entitle the products to export rebate under Rule 12. 4. Prima facie the two con....
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....strumentalities like cash payment in the Government accounts, reversal of entries in given situations, accruals of credits on account of different schemes like proforma credit system prescribed in Rule 56A. Similarly, payment of duty can also be made by debiting R.G. 23 ft. II relating to MODVAT procedure. As against this there may be certain exemptions on the final products alone to the extent that duties have been borne by the raw materials which went into the manufacture of the final products. Such exemptions though, having some trappings of procedure as is followed in respect of proforma credit or MODVAT are quite independent and will be available even to the assessees who may not be opting for MODVAT or proforma credit procedures. Ther....