Rebate under excise rules is alternative, not cumulative, and "or" cannot be read as "and" for simultaneous claims.

Rule 18 of the Central Excise Rules, 2002 permits rebate only in the alternative, either on exported excisable goods or on materials used in their manufacture or processing. The provision's plain language, read with Rule 19 and the separate notifications for finished goods and inputs, shows that the two benefits operate at different stages and are not cumulative. The prescribed claim form cannot expand the substantive entitlement. The word "or" therefore cannot be construed as "and", and rebate cannot be claimed simultaneously on duty paid finished goods and duty paid inputs used in their manufacture.

---

---

Issues: Whether, under Rule 18 of the Central Excise Rules, 2002, rebate can be claimed simultaneously on duty paid finished excisable goods and on duty paid inputs used in their manufacture, by reading the word "or" as "and".

Analysis: Rule 18, on its plain language, grants rebate either on excisable goods exported or on materials used in the manufacture or processing of such goods. The two contingencies operate at different stages and the structure of the rule does not create a basis for simultaneous rebate on both finished goods and inputs. Rule 19 also treats export of excisable goods without duty and removal of materials for manufacture of export goods as distinct situations. The separate notifications issued for finished goods and for inputs likewise indicate that the benefits are alternative, not cumulative. The form prescribed for claiming rebate cannot override the substantive rule. The word "or" was therefore not liable to be read as "and".

Conclusion: The rebate under Rule 18 is available only on one of the two categories, either finished goods or inputs, and not on both simultaneously; the petitioner's claim was rejected.

Ratio Decidendi: Where the statutory language is clear, a court will give effect to the ordinary meaning of the words used, and "or" in a rebate provision cannot be read as "and" unless such construction is required to avoid absurdity or to carry out a manifest legislative intention.

---