1991 (3) TMI 166

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....ngs used in the manufacture of crankshaft which were in turn finally exported. In the impugned order-in-appeal, the Collector (Appeals) rejected the rebate claim with the observations that the claim has to be restricted to actual amount of duty paid at the time of clearance of the finished products and that the proper Rule for claiming rebate of duty paid on inputs was under Rule 12A or Rule 191A.....

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....eaded that as the definition includes excisable goods used in the manufacture of the goods which are exported it entitled him to rebate even in respect of inputs i.e. forgings in this case". 3. Government does not agree with this view for the simple reason that the said judgment dealt only with export of goods and the duty liability thereon and while under one (Rule 12) the duty is first paid and....

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.... 12 is invoked. It may also be mentioned here that it is Rule 12A that talks of rebate of duty of excisable material used in the manufacture of goods which are exported. If the learned Advocate's view is to be accepted and rebate extended, under Rule 12, even to excisable goods used in the manufacture of goods which are exported then Rule 12A becomes redundant. Naturally such an interpretation is ....