2000 (8) TMI 865 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that excisable goods exported from a Sales Depot instead of the factory are eligible for rebate under Rule 12 of the Central Excise Rules. The Tribunal found that the export from a place outside the factory premises is permitted for rebate, as per Circular No. 2/75-CX.6. The violation in this case was deemed technical and did not disqualify the respondents from receiving the rebate. The Revenue's appeal was rejected, and the Cross Objection was disposed of accordingly.