TMI Blog2020 (3) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. - F. No. 195/341/2017-RA (CX) - Order No. 50/2019-CX - Dated:- 18-9-2019 - Ms. Mallika Arya, Additional Secretary ORDER A Revision Application No. 195/341/2017- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beria as per a contract they had got from Rikambi Ltd., Russia. The department has rejected the rebate claims on the pretext that no manufacture as per Section 2(f) of Central Excise Act, 1944 has taken place. Since no one appeared on behalf of the respondent, nor any comments have been received from them, I take up the case for final disposal. 4. The Government has examined the case on record, i.e., the Commissioner (Appeals) s order and the Revision application. The question here to be decided is whether any customisation of impugned goods was done whether any activity amounting to manufacture has taken place and whether the applicants are entitled to rebate against the said exports wherein duty has been paid by way of accumulated Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption for supply of goods :- New single-bucket front-end back hoe loader, wheeled, model JCB 4DX, color-yellow : Includes :- engine JCB 444, 68, 6 kw, 92 HP, -long arm for digging depth 5,36 m, -Cold Start Kit. -Heavy Duty rear wheels. -Standard front wheel, -hydrailic piping for hydraulic machine bracket installation, -manual in English, -service tool box. The applicant has purchased the goods locally and exported them against ARE-1 No. 01/2012-13, dated 5-5-2012 by packing them together as one item as per the export order. The goods have been exported from ICD, Dhandari Kalan, Ludhiana. The description on ARE-1 is Earth Moving Equipment. The description on shipping bill reads as New Earth moving equipment retro fitted 4DXJCB wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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