whether the manufacturer/exporter is entitled to rebate of the excise duty paid both on the inputs and on the manufactured product, when excise duty is paid on a manufactured product and also on the inputs which have gone into manufacturing the product and such manufactured product is exported?
Word “or” in Rule 18 of the Central Excise Rules, 2002, to be interpreted as “and” and therefore, the exporters are entitled to both the rebates under Rule 18 (viz. input‐stage rebate as well as output‐stage rebate on finished goods) and not one kind of rebate
SUPREME COURT OF INDIA
Spentex Industries Ltd.
Commissioner of Central Excise
CIVIL APPEAL NOS. 2025 TO 2027 & 10534 OF 2013 AND 1978 OF 2007
OCTOBER 9, 2015