COMMISSIONER OF CUSTOMSC. EX., JAMMU Vs. KOHINOOR RECLAMATIONS

JUDGEMENT

(1.) These two appeals filed by the Revenue in terms of Sec. 35G of the Central Excise Act, 1944 (hereinafter referred to be as "the Act") pose a common question of law for determination of this Court. The appeals were admitted on following common substantial question of law:-

(2.) The respondents are industrial units situated at SIDCO Industrial Complex, Kathua and are engaged in the manufacture of Reclaim Rubber Butyl falling under Chapter heading 4000 30 00 of the 1st Schedule to the Central Excise Tariff Act, 1985. They have been availing Cenvat Credit on various inputs and capital goods used in or in relation to the manufacture of final product (export goods) under Cenvat Credit Rules, 2004. The respondents have also been availing the facility of refund in terms of Notification No. 01/2010-C.E., dated 6-2-2010. The respondents exported their finished goods manufactured in their respective units and claimed rebate on duty in terms of Notification No. 19/2004-C.E. (N.T) dated 6-9-2004.

(3.) The claim put forth by the respondents was rejected by the Jurisdictional Assistant Commissioner of Central Excise Division, Jammu. The respondents went in appeal before the Commissioner (Appeals), Chandigarh-II. The appeals filed by the respondents were also dismissed. The respondents challenged the orders passed by the Commissioner (Appeals) before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to be as "the Tribunal"). By a common order dated 27-7-2016 [2017 (358) E.L.T. 307 (Tri. - Chennai)], the Tribunal accepted the appeals preferred by the respondents and impugned orders passed by the Commissioner (Appeals) against the respondents were set aside. The common order passed by the Tribunal in favour of the respondents has been challenged by the Revenue by way of instant appeals.