Central Excise - Facility of manufacturing or processing of export goods under claim of rebate of duty paid on inputs under Ntf. No.41/2001-CE(NT), dated 26th June, 2001 - Modification of Para 8.2 of the Part-V of Chapter-8 of the Central Excise Manual -

Rebate of Input stage duty allowed where inputs fund export manufacture and exports may be via a merchant-exporter.

Rebate of Input stage duty is permitted where inputs cleared directly from the manufacturer's or processor's factory are used in the manufacture/processing of export goods. The rebate may be claimed by the manufacturer-processor-exporter or by the merchant-exporter when exports are effected through a merchant-exporter; in the latter case the merchant-exporter's name must be furnished on ARE and all conditions of the governing export notification must be met.