https://www.taxtmi.com/article/detailed?id=6771 Exporters are entitled to rebate of excise duty both on inputs used in manufacture and on exported final products under Rule 18 of the Central Excise Rules, 2002; the Supreme Court held Rule 18 enables notifications granting rebates for both input-stage and final-product duties, read 'or' as 'and' to avoid absurdity and to align Rule 18 with Rule 19, and thereby upheld entitlement to both rebates while noting practical procedural difficulties arising from separate notification procedures for claiming each rebate. en-us Wed, 06 Apr 2016 08:35:26 +0530 Wed, 06 Apr 2016 09:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6771 Exporters are entitled to rebate of excise duty both on inputs used in manufacture and on exported final products under Rule 18 of the Central Excise Rules, 2002; the Supreme Court held Rule 18 enables notifications granting rebates for both input-stage and final-product duties, read 'or' as 'and' to avoid absurdity and to align Rule 18 with Rule 19, and thereby upheld entitlement to both rebates while noting practical procedural difficulties arising from separate notification procedures for claiming each rebate. Articles Central Excise Wed, 06 Apr 2016 08:35:26 +0530 https://www.taxtmi.com/article/detailed?id=6771