https://www.taxtmi.com/caselaws?id=253734 The judgment centered on the ineligibility of the rebate claim for Countervailing Duty (CVD) paid on goods exported by the respondent. The Government concluded that the goods, not manufactured by the respondent but procured from a dealer, were not excisable goods for the respondent's manufacturing process, rendering the rebate claim inadmissible. Additionally, the interpretation of Rule 18 of the Central Excise Rules, 2002 was clarified, emphasizing that only excisable goods produced or manufactured in India qualify for rebate. The Government's decision to set aside the Order-in-Appeal and reinstate the Order-in-Original was grounded in a comprehensive analysis of the case's facts and legal provisions. en-us Thu, 20 Feb 2014 00:00:00 +0530 Wed, 18 Mar 2015 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253734 The judgment centered on the ineligibility of the rebate claim for Countervailing Duty (CVD) paid on goods exported by the respondent. The Government concluded that the goods, not manufactured by the respondent but procured from a dealer, were not excisable goods for the respondent's manufacturing process, rendering the rebate claim inadmissible. Additionally, the interpretation of Rule 18 of the Central Excise Rules, 2002 was clarified, emphasizing that only excisable goods produced or manufactured in India qualify for rebate. The Government's decision to set aside the Order-in-Appeal and reinstate the Order-in-Original was grounded in a comprehensive analysis of the case's facts and legal provisions. Case-Laws Central Excise Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253734