https://www.taxtmi.com/circulars?id=6139 Rule 12(1)(b) grants an input stage rebate of Central Excise duty on duty paid excisable materials used in manufacture and packing of exported goods under Notification 42/94, subject to exclusions (energy, capital goods, certain export schemes), manufacturer only exports, prescribed declaration with consumption ratios, Collector verification and permission, maintenance of prescribed registers, submission of AR5 for removals, Customs endorsement of sealed consignments, and rebate claims to the Assistant Collector with documentary proof and FIFO based computation where duties/values vary. en-us Mon, 29 May 1995 00:00:00 +0530 Tue, 30 Jun 2009 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6139 Rule 12(1)(b) grants an input stage rebate of Central Excise duty on duty paid excisable materials used in manufacture and packing of exported goods under Notification 42/94, subject to exclusions (energy, capital goods, certain export schemes), manufacturer only exports, prescribed declaration with consumption ratios, Collector verification and permission, maintenance of prescribed registers, submission of AR5 for removals, Customs endorsement of sealed consignments, and rebate claims to the Assistant Collector with documentary proof and FIFO based computation where duties/values vary. Circulars Central Excise Mon, 29 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6139