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2010 (4) TMI 812 - GOVERNMENT OF INDIACenvat credit – Rebate - applicant has procured the exported goods as capital goods and exported them after carrying out certain tests/processes which does not amount to manufacture the capita! goods has been exported as such under Rule 3(4) of the Cenvat Credit Rules, 2002 as themselves declared by the applicant in their form ARE-1s. As per Rule 3(4) of the Cenvat Credit Rules, 2002, the applicant were required to reverse the amount of cenvat credit taken on these capital goods on receipt in their factory. But the applicant has paid duty on the transaction value as if the said goods are manufactured by them which is not the case, as no manufacturing activity was carried out on these goods, and they were removed as such after carrying out certain tests. The manufactured goods can be removed from the factory or warehouse of the manufacturer only under claim of rebate. This being not the case the applicant is not eligible to claim rebate on the transaction value. The rebate claim has to be restricted to the amount of cenvat credit availed on these capital goods under Rule 3(4) of the Cenvat Credit Rules, 2002, no infirmity in the impugned order-in-appeal and upheld, Revision application is rejected being devoid of merit.
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