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2014 (12) TMI 618 - GOVERNMENT OF INDIAExport Rebate claim - Rule 18 - Under Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 - Assessee did not carry out any process of manufacture of the inputs received and exported - Held that:- Original authority has rejected the applicant’s claim by holding that the process of. packing/repacking and labeling, re-labelling of goods meant for export, under taken by the applicant, doesn't amount to manufacture and is, thus not eligible for claim of rebate as per Notification No. 21/2004(N.T.) dated 06.09.2004 Commissioner (Appeals) upheld the impugned Order-in-Original. Terms used is material not input. Moreover, the material is to be used in the manufacture of processing of the goods. The process of processing of the goods may not amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944. The process of testing/re-packing etc. definitely amounts to processing of the goods. Respondents have used the materials in the processing of export goods and complied with all the conditions/procedures of the Notification No. 21/2004-C.E.N. T.), dated 6-9-04 which was valid during the period of export and there is no dispute about the actual export of the goods Therefore, respondents were eligible for input stage rebate claim subject to fulfilment of condition mentioned - Following decision of IN RE: AV INDUSTRIES [2010 (9) TMI 762 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE] - Decided in favour of assessee.
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