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2010 (3) TMI 866 - GOVERNMENT OF INDIA, MINISTRY OF FINANCERevision application – Rebate claim - applicants exported the goods on payment of duty by way of debiting their cenvat account and filed a rebate claim – Held that:- Rule 19(1) and 19(2) and Explanation of Notification No. 43/2001-C.E. (N.T.) reveal that the finished goods manufactured out of inputs procured under Rule 19(2) ibid, has to be exported without payment of duty under bond/or letter of undertaking under Rule 19(1) of Central Excise Rules, 2002. Once an exporter chooses to procure input duty free under Rule 19(2) of the Central Excise Rules, 2002, he is bound to export the finished goods under Rule 19(1) of the Central Excise Rules, 2002. This is a mandatory condition to avail benefit of duty free procurement of inputs under Notification No. 43/2001-C.E. (N.T.), dated 26-6-2001, revision application is rejected
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