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TMI Blog2020 (3) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Assistant Commissioner, Central Excise Division-III, Ludhiana. 2. The brief facts of the case are that the applicants received orders for supply of JCB model 4DX, JCB Engine, Cold Start Kit, Heavy Duty rear wheels etc. They mentioned the export goods as one piece and cleared it on payment of duty. The Adjudicating authority rejected their rebate claim on the ground that there was no manufacturing activity undertaken and therefore no duty was leviable on it. The Appellate Authority upheld the adjudication order and rejected the appeal of the applicant. The Revision Application has been filed on the grounds that the applicants are entitled to rebate, in cash. It has also been urged that if Government holds a view contrary t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Kanpur [2000 (116) E.L.T. 679 (Tribunal)] the issue is relating to conversion/packing charges. In the instant case the applicant has received an order which is silent on aspect of customisation of impugned machine to work in specific weather conditions. The order is for the supply of the machine/s viz. "backhoe-loader" having JCB engine, model JCB 4 DX, cold start kit, heavy duty rear wheels etc. In the case of Flex Engineering Limited v. CCE [2012 (276) E.L.T. 153 (S.C.)] the issue is regarding the eligibility of Modvat credit on the goods which have been used for the purpose of testing the final product. This case has no relevance to the present case. The applicant has also referred to the case of Nahar Industrial Enterprises Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city 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. Further the claim of the applicant regarding modification of tyres and rim as per custom design does not get corroborated. It is pertinent to note that the applicant is not registered with Central Excise authorities for undertaking these activities. Hence customisation of the impugned machine was not possible at the applicant's end. It is further observed that JCB machine has been supplied with standard accessories whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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