1999 (10) TMI 84

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....t common Orders-in-Appeal No. 459-483/CE/MRT/99 dated 17-5-1999 passed by the Commissioner (Appeals), Ghaziabad involving identical issues and hence are considered in this common order. 2. Briefly stated the facts of the cases are that the Asstt. Commissioner rejected 25 rebate claims totalling Rs. 32,84,359.86 being the Central Excise Duty paid on 14" and 17" picture tubes for B/W TV exported ....

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....n in these cases could be summarised as to whether rebate under Rule 12(1)(a) is admissible on exports of picture tubes by the merchant exporter effected under the DEEC Scheme — VABAL issued after 1-4-1995, i.e. in terms of Notification No. 79/95-Cus., dated 31-3-1995, to the manufacturers of those picture tubes. 5. The undisputed facts of the cases are that the exports have taken place betwe....

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.... this Notification No. 79/ 95-Cus., dated 31-3-1995 issued in terms of same sub-section (1) of Section 25 of the Customs Act, 1962 grants exemption from the basic customs duty only on importation of goods under the VABAL Scheme and that there is conspicuous omission of the condition of non availment of input credit under the CER, 1944. This has been made clear by Circular No. 32/95-Cus., dated 5-4....