Rebate on Automobile Cess Inadmissible u/r 18 of Central Excise Rules, 2002, per 2004 Notification.

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....Rebate of Automobile Cess levied and collected under Automobile Cess Rules, 1984 and S.O. No. 247(E), dated 22-3-1990 is not admissible under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - CGOVT....