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    <title>2012 (9) TMI 345 - CESTAT, NEW DELHI</title>
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    <description>Rebate under Notification No. 05/2006-CE(NT) was denied where the claimant did not comply with the prescribed conditions and procedure, including the input-output norm requirement. The application was also materially deficient, and the claimant failed to establish whether Cenvat credit had been availed. On those facts, the claim was found unsustainable because the notification&#039;s mandatory conditions were not satisfied, leaving no basis to grant rebate.</description>
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      <description>Rebate under Notification No. 05/2006-CE(NT) was denied where the claimant did not comply with the prescribed conditions and procedure, including the input-output norm requirement. The application was also materially deficient, and the claimant failed to establish whether Cenvat credit had been availed. On those facts, the claim was found unsustainable because the notification&#039;s mandatory conditions were not satisfied, leaving no basis to grant rebate.</description>
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