Page 232 - ELT_15th August 2020_Vol 373_Part 4

566 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 566 (G.O.I.)
BEFORE THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE
[Department of Revenue - Revisionary Authority]
Ms. Mallika Arya, Additional Secretary
IN RE : SHIVAGRICO IMPLEMENTS LTD.
Order Nos. 162-166/2019-CX, dated 3-12-2019 in F. Nos. 195/01, 50, 132, 168 &
205/2018-R.A.
Rebate - Exports - Duty paid on inputs used in manufacture of export
goods - Partial sanction of rebate claim in terms of C.B.E. & C. Circular No.
129/40/95-CX., dated 29-5-1995 - HELD : Notification No. 21/2004-C.E. (N.T.)
nowhere specifies that entire quantum of duty paid inputs ought to be physi-
cally contained in export goods to be eligible for rebate - As per impugned no-
tification, material should be used in manufacture or processing of export
goods and waste should be cleared on payment of duty - Reliance of adjudicat-
ing authority on C.B.E. & C. Circular No. 129/40/95-CX., dated 29-5-1995 per-
taining to erstwhile Central Excise Rules, 1944 farfetched - Circular pertains to
Notification No. 42/94-C.E. (N.T.) and cannot be made applicable to impugned
notification issued under Central Excise Rules, 2002 - Orders-in-Appeal set
aside - Rule 18 of Central Excise Rules, 2002. [paras 9, 10]
Applications allowed
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 129/40/95-CX, dated 29-5-1995 .................................................. [Paras 2, 3, 5, 10]
[Order]. - Five Revision Applications No. 195/01/2018-R.A., dated 2-1-
2018, 195/50/2018-R.A., dated 12-3-2018, 195/132/2018-R.A., dated 1-6-2018,
195/168/2018-R.A., dated 18-7-2018 and 195/205/2018-R.A., dated 18-10-2018
have been filed by M/s. Shivagrico Implements Ltd., Falna, Rajasthan (hereinaf-
ter referred to as Applicant) against the following Orders-in-Appeal :
(i) 30-47(SRM)CE/JDR/2017, dated 11-9-2017,
(ii) 350(SRM)CE/JDR/2017, dated 7-12-2017
(iii) 65-67(AK)CE/JPR/2017, dated 5-3-2018
(iv) 09-13(CRM)CE/JDR/2018-19, dated 9-4-2018
(v) 783(CRM)CE/JDR/2018, dated 18-7-2018
2. The brief facts of the case are that the applicant filed rebate claims in
respect of duty paid on inputs used in the manufacture of export goods under
Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E.
(N.T.), dated 6-9-2004 (hereinafter referred to as the notification). The adjudicat-
ing authority sanctioned the rebate claims partially restricting the rebate amount
as per C.B.E. & C.’s Circular No. 129/40/95-CX., dated 29-5-1995. Aggrieved by
the said orders-in-original, the applicant filed appeals with the Commissioner
(Appeals) who rejected their appeals vide the impugned orders-in-appeal.
3. Personal hearing in this matter was held on 14-11-2019. Sh. O.P.
Agarwal, C.A., appeared on behalf of the applicant for personal hearing and
submitted that rebate in respect of duty paid on inputs contained in waste mate-
rial has been denied although they are clearing this waste on payment of duty.
EXCISE LAW TIMES  15th August 2020  232