https://www.taxtmi.com/caselaws?id=208344 Where capital goods are exported after being removed as such and no manufacture has taken place, the Cenvat credit taken on receipt must be reversed under the Cenvat Credit Rules. In that situation, rebate under the export rebate provisions cannot extend to the full duty paid on the transaction value, because the goods were not excisable goods exported after manufacture. The rebate is confined to the amount of Cenvat credit availed on the capital goods, and the restricted-rebate position is sustained. en-us Thu, 01 Apr 2010 00:00:00 +0530 Mon, 09 Jan 2012 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208344 Where capital goods are exported after being removed as such and no manufacture has taken place, the Cenvat credit taken on receipt must be reversed under the Cenvat Credit Rules. In that situation, rebate under the export rebate provisions cannot extend to the full duty paid on the transaction value, because the goods were not excisable goods exported after manufacture. The rebate is confined to the amount of Cenvat credit availed on the capital goods, and the restricted-rebate position is sustained. Case-Laws Central Excise Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208344