GILLETTE INDIA LTD. Vs. CCE

JUDGEMENT

(1.) CHALLENGE in these appeals at the instance of the assessee is against orders passed by the Commissioner (Appeals) No. 470/AKG/GGN/2003 dated 17th September, 2003 and No. 466/AKG/GGN/2003 dated 15.9.2003. Common issue that has come up for consideration is whether the Commissioner (Appeals) was justified in rejecting refund claim filed by the appellant on the ground that they had not fulfilled the condition of Rule 57F(13) of the Central Excise Rules. The relevant rule reads as follows:

(2.) WE heard Departmental Representative also. The interpretation given by the Commissioner (Appeals) on the wording of Rule 57F(13) does not seem to be correct. Mandate provided under the sub -rule is on the Revenue to allow the manufacturer to utilize the credit of the specified duty in respect of inputs towards payment of duty of excise on any final product cleared for home consumption or for export on payment of duty. It is not a mandate on the assessee as interpreted by the Commissioner. Under these circumstances, we find no reason to deny the refund claim made by the appellant. In the result, the impugned order is set aside and the appeals stand dismissed.