https://www.taxtmi.com/caselaws?id=48645 The applicants, M/s. Metweld Inds., filed rebate claims for duty paid on materials used in manufacturing finished goods cleared for export. The authorities denied rebate on recoverable wastage not exported, emphasizing that rebate should be restricted to goods actually used in manufacturing. The Commissioner upheld the denial of rebate on such wastage, but the Government, upon review, noted the relevance of Circular No. 129/40/95-CX for rebate computation involving recoverable wastage. The cases were remanded for reconsideration based on this observation, leading to the disposal of the Revision Applications. en-us Tue, 31 May 2005 00:00:00 +0530 Thu, 05 Aug 2010 15:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48645 The applicants, M/s. Metweld Inds., filed rebate claims for duty paid on materials used in manufacturing finished goods cleared for export. The authorities denied rebate on recoverable wastage not exported, emphasizing that rebate should be restricted to goods actually used in manufacturing. The Commissioner upheld the denial of rebate on such wastage, but the Government, upon review, noted the relevance of Circular No. 129/40/95-CX for rebate computation involving recoverable wastage. The cases were remanded for reconsideration based on this observation, leading to the disposal of the Revision Applications. Case-Laws Central Excise Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48645