Rebate on exported goods under Excise Rule 18 is available for inputs as well as finished goods: SC

By | October 11, 2015

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.

v.

Commissioner of Central Excise

A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ.

CIVIL APPEAL NOS. 2025 TO 2027 & 10534 OF 2013 AND 1978 OF 2007

OCTOBER  9, 2015

JUDGEMENT

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