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2014 (1) TMI 1466 - HC - Central ExciseRebate under Rule 18 of the Central Excise Rules, 2002 - Simultaneous benefit of rebate on finished goods and inputs used in manufacturing of such goods on export - Whether, the word “or” used in Rule 18 should be read as “and” because under Rule 18 of the Central Excise Rules, 2002 - Held that:- When we consider Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004, we find that it deals with the rebate of whole of the duty paid on ‘materials’ i.e. inputs used in the manufacture or processing of export goods. It nowhere lays that on finished goods also, rebate can be claimed. Thus, issuance of two difference notifications makes it clear that both the benefits are not available to be claimed simultaneously, and the words “whole of the duty” used in the notification has to be understood in the context of materials/inputs used in the manufacture or processing of export/inputs used in the manufacture or processing of export goods, whereas Notification No. 19/2004-C.E. (N.T.) has to be understood with respect to the manufactured/finished goods. Issuance of two separate notifications also indicates that the benefit on both is not available at the same time. Merely by the fact that Form ARE-2 is providing either to claim the rebate on finished goods or on inputs used in manufacture of such goods, it cannot be culled out that the same is available on both i.e. finished goods as well as on the inputs. Merely by preparation of any combined form for both the benefits, the word “or” cannot be construed as “and” to be used conjunctively. The statutory Rules 18 and 19 of the Rules of 2002, which have been framed, make it clear that that exemption of duty or rebate is not available on both i.e. inputs as well as finished goods; same is available only on one and such intendment has to be given full effect to - Therefore, decided against assessee.
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