Input stage rebate for excise duty: manufacturers may claim rebate on duty paid inputs used in exports subject to verification and procedural requirements. Rule 12(1)(b) grants an input stage rebate of Central Excise duty on duty paid excisable materials used in manufacture and packing of exported goods under Notification 42/94, subject to exclusions (energy, capital goods, certain export schemes), manufacturer only exports, prescribed declaration with consumption ratios, Collector verification and permission, maintenance of prescribed registers, submission of AR5 for removals, Customs endorsement of sealed consignments, and rebate claims to the Assistant Collector with documentary proof and FIFO based computation where duties/values vary.