https://www.taxtmi.com/caselaws?id=286614 Rebate of duty on export was available only for duty-paid excisable goods, or where duty had been paid on materials used in manufacture. Imported generator and knitting machines exported after reversal of Cenvat credit did not satisfy that condition because they were not goods manufactured in India and no Central Excise duty had been paid on the exported goods. The reversal under Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules was only a credit reversal on CVD, not payment of export duty. Rebate was therefore not admissible, and rejection of the revision applications was justified. en-us Thu, 07 Dec 2017 00:00:00 +0530 Fri, 06 Mar 2020 10:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286614 Rebate of duty on export was available only for duty-paid excisable goods, or where duty had been paid on materials used in manufacture. Imported generator and knitting machines exported after reversal of Cenvat credit did not satisfy that condition because they were not goods manufactured in India and no Central Excise duty had been paid on the exported goods. The reversal under Rule 3(5) and Rule 3(5A) of the Cenvat Credit Rules was only a credit reversal on CVD, not payment of export duty. Rebate was therefore not admissible, and rejection of the revision applications was justified. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286614