https://www.taxtmi.com/caselaws?id=73034 Rebate under Rule 12 of the Central Excise Rules, 1944 was confined to excisable goods actually exported in accordance with the notification conditions. Where electric motors were not exported separately but were fitted as component parts in grinders and drilling machines exported outside India, their inclusion in the machinery did not amount to export of the motors themselves. The rebate claim on the motors was therefore not admissible and was rightly rejected. en-us Thu, 28 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73034 Rebate under Rule 12 of the Central Excise Rules, 1944 was confined to excisable goods actually exported in accordance with the notification conditions. Where electric motors were not exported separately but were fitted as component parts in grinders and drilling machines exported outside India, their inclusion in the machinery did not amount to export of the motors themselves. The rebate claim on the motors was therefore not admissible and was rightly rejected. Case-Laws Central Excise Thu, 28 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73034