Reconstruction algorithms for cone-beam CT have been the focus of many studies. Several exact and approximate reconstruction algorithms were proposed for step-and-shoot and helical scanning trajectories to combat cone-beam related artefacts. In this paper, we present a new closed-form cone-beam reconstruction formula for tilted gantry data acquisition. Although several algorithms were proposed in the past to combat errors induced by the gantry tilt, none of the algorithms addresses the scenario in which the cone-beam geometry is first rebinned to a set of parallel beams prior to the filtered backprojection. We show that the image quality advantages of the rebinned parallel-beam reconstruction are significant, which makes the development of such an algorithm necessary. Because of the rebinning process, the reconstruction algorithm becomes more complex and the amount of iso-centre adjustment depends not only on the projection and tilt angles, but also on the reconstructed pixel location. In this paper, we first demonstrate the advantages of the row-wise fan-to-parallel rebinning and derive a closed-form solution for the reconstruction algorithm for the step-and-shoot and constant-pitch helical scans. The proposed algorithm requires the 'warping' of the reconstruction matrix on a view-by-view basis prior to the backprojection step. We further extend the algorithm to the variable-pitch helical scans in which the patient table travels at non-constant speeds. The algorithm was tested extensively on both the 16- and 64-slice CT scanners. The efficacy of the algorithm is clearly demonstrated by multiple experiments.