2011 (4) TMI 1311 - SCH - Central Excise

Denial of rebate claim - Assistant Commissioner (Rebate) Central Excise, Raigad held that the reversed of CENVAT credit cannot be teated as payment of duty eligible for rebate and that the subject machinery was not exported from the factory/warehouse of the manufacturer - It was further held that since the machinery had been in use for 7 years from the date of purchase, from 17.10.1997 the said rebate claim was not admissible against export of the capital goods which were used. It was further held that ARE -1 was not signed by the manufacturer of the said machinery and that it was barred by limitation.