M/S. SPENTEX INDUSTRIES LTD. vs COMMISSIONER OF C.EXCISE .

The Supreme Court addressed the issue of whether a manufacturer/exporter is entitled to a rebate of excise duty paid on both inputs and the manufactured product when exported. The Court interpreted Rule 18 of the Central Excise Rules, 2002, and Section 11B of the Central Excise Act, 1944, concluding that the rebate is permissible only on one duty, either on the excisable goods or on the materials used, but not both. The Court upheld the Revenue's stance, resulting in the dismissal of the appeals filed by the manufacturer/exporter.