https://www.taxtmi.com/caselaws?id=278925 The Court affirmed the Commissioner (Appeals)'s Order rejecting the rebate claim for duty on imported inputs used in manufacturing exported tractors. The applicant's revision was based on the liberal interpretation of Notification No. 21/2004-C.E. (N.T.), emphasizing the need to procure materials from a registered factory or dealer for rebate eligibility. The Court held that the applicant's direct importation of inputs without adhering to the procurement requirement specified in the notification rendered the rebate claim unsustainable. The judgment emphasized compliance with procurement conditions as necessary for rebate eligibility, ultimately upholding the Commissioner (Appeals)'s decision. en-us Thu, 14 Sep 2017 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278925 The Court affirmed the Commissioner (Appeals)'s Order rejecting the rebate claim for duty on imported inputs used in manufacturing exported tractors. The applicant's revision was based on the liberal interpretation of Notification No. 21/2004-C.E. (N.T.), emphasizing the need to procure materials from a registered factory or dealer for rebate eligibility. The Court held that the applicant's direct importation of inputs without adhering to the procurement requirement specified in the notification rendered the rebate claim unsustainable. The judgment emphasized compliance with procurement conditions as necessary for rebate eligibility, ultimately upholding the Commissioner (Appeals)'s decision. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278925