https://www.taxtmi.com/caselaws?id=207247 The Government upheld the decision to grant rebate claims to the assessee, M/s. A.V. Industries, under Notification No. 21/2004-C.E. (N.T.) for materials used in processing export goods, even if the processing activities did not amount to manufacture. The revision applications by the Commissioner Central Excise were rejected, affirming the eligibility for rebate claims based on legal precedents and interpretations supporting such claims. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 06 Dec 2011 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207247 The Government upheld the decision to grant rebate claims to the assessee, M/s. A.V. Industries, under Notification No. 21/2004-C.E. (N.T.) for materials used in processing export goods, even if the processing activities did not amount to manufacture. The revision applications by the Commissioner Central Excise were rejected, affirming the eligibility for rebate claims based on legal precedents and interpretations supporting such claims. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207247