2005 (5) TMI 89

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.... 3,38,327/- 2,62,027/- 2. 35/04 dt 25-8-04 2,84,630 2,18,191/- 3. 20/04 dt. 14-7-04 4,06,352/- 3,07,863/- 4. 18/04 dt. 14-7-04 3,86,871/- 2,99,557/- 5. 25/04 dt. 14-7-04 1,27,117/- 98,567/- 6. 34/04 dt 14-7-04 3,38,327/- 2,62,027/- 7. 19/04 dt 14-7-04 3,80,879/- 2,93,149/- 8. 24/04 dt 14-7-04 1,83,441/- 1,41,585/- 9. 22/04 dt. 14-7-04 3,45,752/- 2,50,348/- 10. 23/04 dt. 14-7-04 2,05,257/- 1,57,824/- 11. 13/04 dt. 24-6-04 3,40,120/- 2,62,525/- 12. 14/04 dt. 29-6-04 1,71,232/- 1,31,864/- 2.2. Briefly stated the facts of the case are that M....

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....on, describing the finished goods proposed to be manufactured or processed along with the rate of duty leviable and manufacturing/processing formula with particular reference to quantity or proporation in which the materials are actually used as well as the quality. It is clear that the intention is to restrict rebate only to the extent of goods gone into the finished products. (c)     That recoverable wastages can only be cleared for home consumption and the same is not exported, the rebate is not admissible in respect of the duty suffered on the excisable materials and packaging materials which have come out as recoverable wastages. In view of the aforesaid discussion, the proportionate amount of rebate of Centra....