https://www.taxtmi.com/caselaws?id=49072 Rebate under Rule 12 of the Central Excise Rules is confined to duty paid on the goods actually exported and does not extend to duty paid on raw materials or inputs used in manufacture. The scheme was read as distinct from export under bond, and the definition of goods in Rule 13 could not be imported into Rule 12. The existence of Rule 12A, which separately addresses rebate for excisable material used in exported goods, confirmed that Rule 12 was not intended to cover inputs. A claim for rebate on forgings used in manufacture was therefore outside Rule 12 and failed. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49072 Rebate under Rule 12 of the Central Excise Rules is confined to duty paid on the goods actually exported and does not extend to duty paid on raw materials or inputs used in manufacture. The scheme was read as distinct from export under bond, and the definition of goods in Rule 13 could not be imported into Rule 12. The existence of Rule 12A, which separately addresses rebate for excisable material used in exported goods, confirmed that Rule 12 was not intended to cover inputs. A claim for rebate on forgings used in manufacture was therefore outside Rule 12 and failed. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49072