The statutory Rules 18 and 19 of the Rules of 2002, which have ...

Exemption or rebate of duty cannot apply to both inputs and finished goods at the same time, per 2002 Rules 18 & 19.

January 28, 2014

Case Laws Central Excise HC

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 - HC

View Source

← Previous Next →

The statutory Rules 18 and 19 of the Rules of 2002, which have ...

Exemption or rebate of duty cannot apply to both inputs and finished goods at the same time, per 2002 Rules 18 & 19.

January 28, 2014

Case Laws Central Excise HC

You may also like:

Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT

The rebate of duty paid as CVD on the Imported inputs utilized in the manufacture/processing of exported goods is admissible under Rule 18 of the Central Excise Rules, 2002 - HC

Re-export of capital goods as such - whether reversal of cenvat credit under rule 3(4)/ 3(5) of Cenvat Credit Rule 2004 on removal of inputs / capital goods as such is...

Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

Rebate / refund under Rule 18 while claiming rebate under Rule 19 on Inputs - If the assessee is entitled to get rebate of duty paid on both the items, there was no...

Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT

Provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise...

Rebate claims - Duty was paid on exempted goods - The amount so paid cannot be treated as duty under Section 3 of the Act and therefore, not admissible as rebate under...

The Central Government amended Rule 18 and Rule 19 of the Central Excise Rules, 2017. Rule 18 relates to rebate of duty, wherein the first proviso before the explanation...

Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

Denial of rebate claim - 100% EOU - no duty was required to be paid on such exported goods. Rebate claimed is not admissible in terms of Rule 18 of the Central Excise...

Restriction on rebate / refund of duty - Rule 18 and Rule 19 of the Central Excise Rules, 2017 amended so as to exclude Petrol, Diesel and ATF - Notification

Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in...

HC allowed the petition, holding that a manufacturer/exporter can claim one input-side benefit and one output-side benefit without constituting double benefit. The court...

Claim of rebate (refund) - Export of goods - Period of limitation - while making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of...

Quick Updates: