https://www.taxtmi.com/caselaws?id=291529 The Revision Applications were allowed in favor of M/s. Shivagrico Implements Ltd., setting aside the Commissioner (Appeals)'s rejection of rebate claims for duty paid on inputs used in manufacturing export goods. The applicant's argument that rebate on waste material was wrongly denied was upheld, citing the correct interpretation of Rule 18 of the Central Excise Rules, 2002 and Notification No. 21/2004-C.E. (N.T.). The applicant was directed to file rebate claims with the relevant authorities for further review, emphasizing the eligibility for rebate on materials used in export goods, including waste cleared on duty payment. en-us Tue, 03 Dec 2019 00:00:00 +0530 Fri, 13 Nov 2020 21:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291529 The Revision Applications were allowed in favor of M/s. Shivagrico Implements Ltd., setting aside the Commissioner (Appeals)'s rejection of rebate claims for duty paid on inputs used in manufacturing export goods. The applicant's argument that rebate on waste material was wrongly denied was upheld, citing the correct interpretation of Rule 18 of the Central Excise Rules, 2002 and Notification No. 21/2004-C.E. (N.T.). The applicant was directed to file rebate claims with the relevant authorities for further review, emphasizing the eligibility for rebate on materials used in export goods, including waste cleared on duty payment. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291529