https://www.taxtmi.com/caselaws?id=49064 Rule 12 of the Central Excise Rules, 1944 was treated as confining rebate to duty attributable to the exported finished product after duty has been paid on that product. It was distinguished from Rule 13, which addresses export under bond without prior duty payment, and from the separate scheme for rebate on excisable materials used in manufacture. On that reading, rebate was not available for duty paid on forgings or other inputs used to make exported goods, because accepting that claim would render the separate rule for inputs redundant. The claim therefore fails. en-us Tue, 19 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49064 Rule 12 of the Central Excise Rules, 1944 was treated as confining rebate to duty attributable to the exported finished product after duty has been paid on that product. It was distinguished from Rule 13, which addresses export under bond without prior duty payment, and from the separate scheme for rebate on excisable materials used in manufacture. On that reading, rebate was not available for duty paid on forgings or other inputs used to make exported goods, because accepting that claim would render the separate rule for inputs redundant. The claim therefore fails. Case-Laws Central Excise Tue, 19 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49064