https://www.taxtmi.com/caselaws?id=243251 Rule 18 of the Central Excise Rules, 2002 permits rebate only in the alternative, either on exported excisable goods or on materials used in their manufacture or processing. The provision's plain language, read with Rule 19 and the separate notifications for finished goods and inputs, shows that the two benefits operate at different stages and are not cumulative. The prescribed claim form cannot expand the substantive entitlement. The word "or" therefore cannot be construed as "and", and rebate cannot be claimed simultaneously on duty paid finished goods and duty paid inputs used in their manufacture. en-us Mon, 01 Oct 2012 00:00:00 +0530 Tue, 28 Jan 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243251 Rule 18 of the Central Excise Rules, 2002 permits rebate only in the alternative, either on exported excisable goods or on materials used in their manufacture or processing. The provision's plain language, read with Rule 19 and the separate notifications for finished goods and inputs, shows that the two benefits operate at different stages and are not cumulative. The prescribed claim form cannot expand the substantive entitlement. The word "or" therefore cannot be construed as "and", and rebate cannot be claimed simultaneously on duty paid finished goods and duty paid inputs used in their manufacture. Case-Laws Central Excise Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243251