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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Rebate claim - export of final products from the factory - ...


Manufacturer Status Confirmed: Appellant's Processes Deemed Manufacturing, Eligible for CENVAT Credit and Rebate Claims.

January 14, 2020

Case Laws     Central Excise     AT

Rebate claim - export of final products from the factory - process amounting to manufacture or not - Manufacture on job work basis - assembly - the activities undertaken by the appellant amounted to ‘manufacture’ of excisable goods - Benefit of cenvat credit and rebate allowed.

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