https://www.taxtmi.com/caselaws?id=393513 The activity was held not to amount to manufacture because the exported goods were a supplied JCB machine with standard accessories, not a customised product made by the applicant. The export order and packing list treated the engine, cold start kit and accessories as separate items, and the alleged fitting or modification at the applicant's end was not supported. As the transaction was treated as trading in bought-out goods rather than manufacture under Section 2(f) of the Central Excise Act, rebate on export was not admissible and the claim for re-credit of debited Cenvat credit was rejected. en-us Wed, 18 Sep 2019 00:00:00 +0530 Wed, 18 Mar 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393513 The activity was held not to amount to manufacture because the exported goods were a supplied JCB machine with standard accessories, not a customised product made by the applicant. The export order and packing list treated the engine, cold start kit and accessories as separate items, and the alleged fitting or modification at the applicant's end was not supported. As the transaction was treated as trading in bought-out goods rather than manufacture under Section 2(f) of the Central Excise Act, rebate on export was not admissible and the claim for re-credit of debited Cenvat credit was rejected. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393513