https://www.taxtmi.com/circulars?id=413 Rebate of Input stage duty is permitted where inputs cleared directly from the manufacturer's or processor's factory are used in the manufacture/processing of export goods. The rebate may be claimed by the manufacturer-processor-exporter or by the merchant-exporter when exports are effected through a merchant-exporter; in the latter case the merchant-exporter's name must be furnished on ARE and all conditions of the governing export notification must be met. en-us Thu, 29 Nov 2001 00:00:00 +0530 Tue, 23 Sep 2008 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=413 Rebate of Input stage duty is permitted where inputs cleared directly from the manufacturer's or processor's factory are used in the manufacture/processing of export goods. The rebate may be claimed by the manufacturer-processor-exporter or by the merchant-exporter when exports are effected through a merchant-exporter; in the latter case the merchant-exporter's name must be furnished on ARE and all conditions of the governing export notification must be met. Circulars Central Excise Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=413