Page 205 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] IN RE : BALKRISHNA INDUSTRIES LTD. 739

No one appeared for the respondent and no request for adjournment has
been received from them. Therefore the matter is being taken up for disposal on
the basis of evidence available on record.
4. The admissibility of Cenvat credit on raw material procured indige-
nously on payment of Central Excise duty under Advance authorisation scheme
through Advance Release Order (ARO)/Invalidation Letter is not in dispute.
However it is prescribed therein that “the material received by the holder of this Re-
lease Order/Invalidation letter shall be subject to the same conditions as applicable to the
authorisations issued under Advance authorization/DFIA against which this Advance
Release Order/Invalidation letter has been issued....”; where “both quantity and value
shall be limiting factor.”
5. The applicant has exported goods in discharge of his export obliga-
tion against the Advance licenses in terms of Notification No. 96/2009-Cus., dat-
ed 11-9-2009. The applicant has stated that Notification 96/2009-Cus., dated 11-9-
2009 does not debar him from payment of duty on export goods and subsequent-
ly claim rebate under Rule 18 of Central Excise Rules, 2002.
6. Notification 44/2001-C.E. (N.T.), dated 26-6-2001 issued under sub-
rule (3) read with sub-rule (2) of Rule 19 of the Central Excise (No. 2) Rules, 2001
(as amended) notifies the conditions, safeguards and procedures for removal of excisa-
ble goods (hereinafter referred to as the” intermediate goods”) from the place of manufac-
ture without payment of duty for the purpose of use in the manufacture or processing of
all articles (hereinafter referred to as the “resultant articles”) by a manufacturer who is
an holder of a Duty Exemption Entitlement Certificate and an Advance Licence under
the Duty Exemption Scheme (hereinafter referred to as ‘the ultimate exporter”) and their
exportation out of India, to any country except Bhutan [OLD- except to Nepal and Bhu-
tan].
Para 7 of the Notification [44/2001-C.E. (supra)] stipulates that the goods
shall be exported following the procedures specified in the Ministry of Finance (Depart-
ment of Revenue) Notification No. 42/2001-Central Excise (N.T.), dated 26th June,
2001.
7. Notification 42/2001-Central Excise (N.T.), dated 26th June, 2001 is-
sued under sub-rule (3) read with sub-rule (2) of Rule 19 of the Central Excise
(No. 2) Rules, 2001 (as amended) under the Central Excise Act, 1944 notifies the
conditions and procedures for export of all excisable goods, except Bhutan [OLD- except
to Nepal and Bhutan] without payment of duty from the factory of the production or the
manufacture or warehouse or any other premises.
8. It is observed that Notification No. 96/2009-Cus., dated 11-9-2009
exempts materials imported into India from payment of Customs duty against an
Advance Authorisation license issued in terms of Para 4.1.3 of the Foreign Trade
Policy.
The Notification [96/2009-Cus., dated 11-9-2009 (supra)] does not deal
with payment of duty on excisable goods manufactured in the factory and
subsequently exported under Advance Authorisation scheme of Government of
India.
Since the relevant central excise notifications governing the export of ex-
cisable goods under Advance Authorisation Licence Scheme bar the clearance of
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