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1992 (10) TMI 82 - SC - Central ExciseWhether rebate is admissible only in respect of the central excise duty paid on the finished products and not on the raw material going into the manufacture of finished products and that therefore the claim has got to be restricted to the actual amount of duty paid at the time of clearance of the finished products from the factory for export? Held that:- The learned counsel had not relied on any notification issued under this Rule for claiming rebate on the duty paid on the raw materials used in the manufacture of goods exported. In the absence of any Notification under Rule 12A the assessee cannot get that relief under the Notification made under Rule 12. In this view it makes no difference whether the billets had suffered any duty or not. There are no grounds to interfere with the orders of the Tribunal and appeal dismissed.
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