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Central Excise - Highlights / Catch Notes

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Rebate claim - export of goods - trading activity - rejection on ...


Rebate Claim Denied: Export Activity Classified as Trading, Not Manufacturing; Cenvat Credit Request Unaddressed.

March 18, 2020

Case Laws     Central Excise     CGOVT

Rebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity - Since the activity undertaken is in the nature of trading activity, no rebate is admissible in respect of the impugned goods. The claim of the applicant for allowing Cenvat credit debited at the time of export merits no consideration - CGOVT

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