1991 (3) TMI 166 - CGOVT - Central Excise

Summary

The revision application related to a claim of rebate of duty under Rule 12 of the Central Excise Rules for forgings used in manufacturing crankshafts for export. The Collector (Appeals) rejected the claim, stating it should be under Rule 12A or Rule 191A. The advocate cited a Delhi High Court judgment, but the government disagreed, stating Rule 12 and Rule 13 deal differently with duty on exported goods. The Tribunal's decision in a similar case supported this view, denying the rebate claim for forgings. The Revision Application was rejected.