https://www.taxtmi.com/caselaws?id=43402 Rebate under Rule 12 of the Central Excise Rules, 1944 and Notification No. 197/62 was confined to duty paid on the excisable goods actually exported. The exported M.S. flats were treated as a distinct excisable commodity from the billets used in manufacture, so rebate attached only to the duty paid at clearance of the finished goods from the factory. The separate treatment of semi-finished steel under Rule 8 and Notification No. 153/77, together with Rule 12A for rebates on excisable materials used in manufacture, showed that billet duty could not be included in the rebate claim absent a notification under Rule 12A. Rebate on billets was therefore disallowed. en-us Wed, 14 Oct 1992 00:00:00 +0530 Thu, 17 Jul 2014 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43402 Rebate under Rule 12 of the Central Excise Rules, 1944 and Notification No. 197/62 was confined to duty paid on the excisable goods actually exported. The exported M.S. flats were treated as a distinct excisable commodity from the billets used in manufacture, so rebate attached only to the duty paid at clearance of the finished goods from the factory. The separate treatment of semi-finished steel under Rule 8 and Notification No. 153/77, together with Rule 12A for rebates on excisable materials used in manufacture, showed that billet duty could not be included in the rebate claim absent a notification under Rule 12A. Rebate on billets was therefore disallowed. Case-Laws Central Excise Wed, 14 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43402