Excise duty refund in case of non excisable exports

The benefit is now available for excise duties paid on raw materials, consumables, components, semi-finished goods, assemblies, sub-assemblies, intermediate goods, accessories, parts and packing materials required for manufacture of export goods. Sources of Energy such as high speed diesel, furnace oil etc. shall not be regarded as consumable and consequentially benefit of rule 12(1)(b) shall not be available on Source of Energy. Similarly, the rebate of Central Excise duty paid on equipment and machinery items in the nature of capital goods used in relation to manufacture of finished goods being shall not be allowed under rule 12(1)(b).

for more info:-Circular No. 129/40/95-CX dated 29/5/95