https://www.taxtmi.com/caselaws?id=393513 The Revision Application was filed against the rejection of a rebate claim by the Adjudicating Authority. The applicant's appeal was denied due to the absence of significant manufacturing activity, with the government determining that the customization of goods did not meet the criteria for manufacturing as per the Central Excise Act. The government found the goods supplied were standard items with minor modifications, leading to the conclusion that the activity was more of a trading nature. Consequently, the government upheld the decision to deny the rebate claim, dismissing the applicant's request for re-credit of debited Cenvat credit. 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 Revision Application was filed against the rejection of a rebate claim by the Adjudicating Authority. The applicant's appeal was denied due to the absence of significant manufacturing activity, with the government determining that the customization of goods did not meet the criteria for manufacturing as per the Central Excise Act. The government found the goods supplied were standard items with minor modifications, leading to the conclusion that the activity was more of a trading nature. Consequently, the government upheld the decision to deny the rebate claim, dismissing the applicant's request for re-credit of debited Cenvat credit. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393513