https://www.taxtmi.com/caselaws?id=154284 The government held that no rebate is admissible for duty paid on non-manufactured, bought-out items like 'Rubber Seal Kit' and 'Brush Spring.' The revision application succeeded, emphasizing that only duties on manufactured goods are eligible for rebates under Rule 18 of the Central Excise Rules, 2002. The original orders denying rebate claims were restored, emphasizing the substantive legal requirement over procedural acceptance of duty payments. en-us Thu, 25 Mar 2010 00:00:00 +0530 Fri, 16 Aug 2013 17:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154284 The government held that no rebate is admissible for duty paid on non-manufactured, bought-out items like 'Rubber Seal Kit' and 'Brush Spring.' The revision application succeeded, emphasizing that only duties on manufactured goods are eligible for rebates under Rule 18 of the Central Excise Rules, 2002. The original orders denying rebate claims were restored, emphasizing the substantive legal requirement over procedural acceptance of duty payments. Case-Laws Central Excise Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154284