https://www.taxtmi.com/caselaws?id=76123 The High Court upheld the disallowance of rebate on raw materials under the Central Excise Act, 1944, based on the interpretation of Rule 18 as an "either-or" situation, not allowing simultaneous rebate on exported goods and inputs. The petitioner's claim for rebate on raw materials was rejected, following the precedent set in a Bombay High Court decision. The court emphasized the legislative intent to provide concessions on duty paid either on exported goods or inputs, not both simultaneously, leading to the dismissal of the writ petition challenging the disallowance of raw material rebate. en-us Wed, 02 Jun 2010 00:00:00 +0530 Tue, 05 Oct 2010 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76123 The High Court upheld the disallowance of rebate on raw materials under the Central Excise Act, 1944, based on the interpretation of Rule 18 as an "either-or" situation, not allowing simultaneous rebate on exported goods and inputs. The petitioner's claim for rebate on raw materials was rejected, following the precedent set in a Bombay High Court decision. The court emphasized the legislative intent to provide concessions on duty paid either on exported goods or inputs, not both simultaneously, leading to the dismissal of the writ petition challenging the disallowance of raw material rebate. Case-Laws Central Excise Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76123