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2020 (3) TMI 657 - CGOVT - Central ExciseRebate claim - export of goods - trading activity - rejection on the ground that there was no manufacturing activity undertaken and therefore no duty was leviable on it - HELD THAT:- A JCB machine (model no. JCB 4DX, colour- yellow having engine model no. JCB 444 of capacity 68.6 kw, 92 HP) has been supplied as per the export order by the applicant under the brand name of JCB. The claim of the applicant that he has fitted the cold start kit in the engine is incorrect since the export order mentions the engine and cold start kit separately and the packing list also mentions them separately - It is further observed that JCB machine has been supplied with standard accessories which are in the nature of bought out items. Since these were duty paid, the applicant has availed Cenvat credit of the same and exported them together as a single item. 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. The Government does not find any deficiency in the Commissioner (Appeals)’s order - Revision rejected.
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