https://www.taxtmi.com/caselaws?id=335441 Cenvat credit and rebate could not be denied on stainless steel wire rods exported after pickling and annealing merely because the department disputed whether the activity amounted to manufacture. The Tribunal held that duty-paid goods exported under the prescribed rebate procedure remain eligible for export benefits when the exports are actual and properly covered by the scheme. It followed earlier decisions on identical facts and rejected the contrary view that treating the process as non-manufacture automatically defeats credit or rebate. The assessee was therefore entitled to the claimed benefits. en-us Tue, 15 Nov 2016 00:00:00 +0530 Fri, 02 Dec 2016 21:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335441 Cenvat credit and rebate could not be denied on stainless steel wire rods exported after pickling and annealing merely because the department disputed whether the activity amounted to manufacture. The Tribunal held that duty-paid goods exported under the prescribed rebate procedure remain eligible for export benefits when the exports are actual and properly covered by the scheme. It followed earlier decisions on identical facts and rejected the contrary view that treating the process as non-manufacture automatically defeats credit or rebate. The assessee was therefore entitled to the claimed benefits. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335441