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Central Excise - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Export Rebate claim - Rule 18 - The process of processing of the ...


Export Rebate Claim: Testing and Repacking Are Processing, Not Manufacturing, u/s 2(f) of Central Excise Act. Refund Granted.

December 17, 2014

Case Laws     Central Excise     CGOVT

Export Rebate claim - Rule 18 - 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. - refund allowed - CGOVT

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