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Rebate of Excise duty admissible on both inputs and final products

Central Excise - By: - Bimal jain - Dated:- 15-10-2015 - We are sharing with you an important judgment of the Hon ble Supreme Court in the case of Spentex Industries Ltd. Vs. Commissioner of Central Excise [2015 (10) TMI 774 - SUPREME COURT] on following issue: Issue: Whether the Assessee is eligible to claim rebate of Excise duty paid on inputs used in exported goods as well the Excise duty paid on exported final products under Rule 18 of the Central Excise Rules, 2002 ( the Excise Rules )? Fac .....

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ent of Excise duty, and filed forty five Rebate claims in terms of Rule 18 of the Central Excise Rules, 2002 for an amount of ₹ 1,46,90,995/- (Rs. 75,42,487/-+ ₹ 71,48,508/-) in the months of November and December, 2004 respectively. The Rebate claims were filed for both the amount of duty paid on inputs used in the manufacturing of exported goods as well as the amount of duty paid on exported final goods. The Department rejected the Rebate claims filed by the Appellant holding that .....

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t eligible to both claims. Being aggrieved, the Appellant preferred Revision Application before the Joint Secretary to the Government of India under Section 35EE of the Excise Act, which was allowed and it was held that the Appellant was eligible to claim rebate of duty paid on inputs used in exported goods as well as the duty paid on exported goods. Thereafter, the Department filed a writ petition to Hon ble High Court of Bombay wherein it was held that the Appellant was eligible to claim only .....

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. Ltd. Vs. Commissioner of Income Tax [2008 (5) TMI 2 - Supreme court] Desh Bandhu Gupta and Co. and others Vs. Delhi Stock Exchange Association Ltd. [1979 (2) TMI 175 - SUPREME COURT OF INDIA] Union of India Vs. Kamlabhai Harjiwandas Parekh and others [1967 (9) TMI 145 - SUPREME COURT] State of Bombay Vs. R.M.D. Chamarbaugwala [1957 (4) TMI 55 - SUPREME COURT] Jayalalitha Vs. Union of India [1999 (5) TMI 594 - SUPREME COURT] Mazagaon Dock Ltd. Vs. The Commissioner of Income Tax and Excess Profi .....

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exported; Notification No. 21/2004-CE(N.T.) dated September 06, 2004 ( Notification No. 21 ): Dealing with rebate of whole of the duty paid on excisable goods used in the manufacture or processing of exported goods. Normally, the words 'OR' and 'AND' are to be construed as per their literal meaning unless some other part of Statute or the clear intention of it requires that to be done. If the literal interpretation of these words gives an absurd meaning, the Court has power to c .....

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