https://www.taxtmi.com/caselaws?id=239202 The Government upheld the Commissioner (Appeals)'s decision, allowing rebate claims for both mosquito repellant machines and liquids exported as combi-packs. The Government determined that the machines fell under the Third Schedule as "electro-thermic appliances of a kind used for domestic purposes." Packing the machines with the liquid was considered manufacturing under Section 2(f)(iii) of the Central Excise Act, 1944. The revision application by the department challenging the rebate was rejected for lack of merit. en-us Mon, 18 Feb 2013 00:00:00 +0530 Fri, 08 Nov 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239202 The Government upheld the Commissioner (Appeals)'s decision, allowing rebate claims for both mosquito repellant machines and liquids exported as combi-packs. The Government determined that the machines fell under the Third Schedule as "electro-thermic appliances of a kind used for domestic purposes." Packing the machines with the liquid was considered manufacturing under Section 2(f)(iii) of the Central Excise Act, 1944. The revision application by the department challenging the rebate was rejected for lack of merit. Case-Laws Central Excise Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239202