1991 (3) TMI 170 - CGOVT - Central Excise

Summary

The Revision Application related to rebate claims of duty paid on forgings used in manufacturing crankshafts for export. The Collector (Appeals) held that Rule 12 does not allow rebate on raw materials for exported final products. The applicant argued for extending the definition of 'goods' in Rule 13 to Rule 12 for rebate eligibility on inputs. The government disagreed, stating that Rule 12 and Rule 13 deal with duty payment and export modes differently. The Tribunal's decision in a similar case supported that Rule 12 does not permit rebate on raw materials. Therefore, the Revision Application was rejected.