NATIONAL TOOLS (EXPORT) Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner National Tools (Export), Jodhpur, a partnership firm, as per Rule 18 of the Central Excise Rules, 2002, submitted rebate claims on duty paid on materials used in manufacturing of export goods. The rebate as claimed for was allowed by the Assistant Commissioner under an order dated 31-3-2009. The Assistant Commissioner while sanctioning rebate arrived at the conclusion that the assessee declared all the raw materials including the R-bars which were used to manufacture furnished exported goods.

(2.) An appeal preferred as per the provisions of Section 35E(2) of the Central Excise Act, 1944 also came to be rejected under the order dated 29-9-2010. The appellate authority while rejecting the appeal held as under:-

(3.) A revision petition thereafter was preferred by the Commissioner, Central Excise, which came to be decided under the order dated 16-11-2011. The revisional authority while disposing of the revision petition held that input rebate claim of duty paid on disputed non-declared input materials is admissible subject to the condition that consumption of notified materials is as per SION norms of Export and Import Policy and the said duty paid material are used in manufacture of exported goods. The revisional authority modified the order passed by the Assistant Commissioner and Commissioner, accordingly. Being aggrieved by the same, the instant petition for writ is preferred.