https://www.taxtmi.com/article/detailed?id=6481 Rule 18, an enabling provision, must be read purposively to permit rebate of excise duty on both materials used in manufacture and on the exported finished goods; literal reading of the disjunctive 'or' would produce anomalous results and frustrate the statutory objective of removing duty burden on exports, and the rebate regime as implemented by notifications contemplates relief at successive production stages to effectuate export remission. en-us Thu, 15 Oct 2015 10:33:14 +0530 Thu, 15 Oct 2015 10:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6481 Rule 18, an enabling provision, must be read purposively to permit rebate of excise duty on both materials used in manufacture and on the exported finished goods; literal reading of the disjunctive 'or' would produce anomalous results and frustrate the statutory objective of removing duty burden on exports, and the rebate regime as implemented by notifications contemplates relief at successive production stages to effectuate export remission. Articles Central Excise Thu, 15 Oct 2015 10:33:14 +0530 https://www.taxtmi.com/article/detailed?id=6481