https://www.taxtmi.com/caselaws?id=384339 The court held that the petitioner, an international manufacturer, was eligible for a rebate on excise duty for re-exported LCD panels and parts, despite not being manufactured in India. The court emphasized that Rule 18 of the Central Excise Rules did not require goods to be domestically manufactured for a rebate. The compliance with CENVAT Credit Rules and notification conditions supported the petitioner's claim. As the goods were classified as 'excisable goods' and had effectively paid duty, the court set aside the rejection and directed further action by the original authority. en-us Tue, 06 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384339 The court held that the petitioner, an international manufacturer, was eligible for a rebate on excise duty for re-exported LCD panels and parts, despite not being manufactured in India. The court emphasized that Rule 18 of the Central Excise Rules did not require goods to be domestically manufactured for a rebate. The compliance with CENVAT Credit Rules and notification conditions supported the petitioner's claim. As the goods were classified as 'excisable goods' and had effectively paid duty, the court set aside the rejection and directed further action by the original authority. Case-Laws Central Excise Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384339