Export - Rebate on materials used in manufacture of goods exported out of India

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....(b) of sub-rule (1) of rule 12 of the Central Excise Rules, 1944, the Central Government hereby directs that rebate of duty paid on materials used in the manufacture of goods as specified in column (2) of the Table annexed hereto shall, on their exportation out of India, to any country except Nepal and Bhutan, be made to the extent specified in column (3) thereof : Provided that - (i) the ma....

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....d before the commencement of manufacture of such goods; (iii) the manufacturer shall obtain the excisable materials to be utilised in the manufacture and packing of the finished goods intended for export directly from the registered factory in which such goods are produced, accompanied by documents evidencing payment of duty : Provided that the manufacturer may procure excisable goods from o....

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....uch operation is also returned to the said factory of the manufacture; (b) for the purpose of manufacture of intermediate products necessary for the manufacture of final product and return the said intermediate products to his factory for further use in the manufacture of final product without payment of duty or remove the same, without payment of duty in bond for export, provided that the wast....