https://www.taxtmi.com/caselaws?id=49109 Rebate of excise duty was unavailable on electric motors purchased as bought-out items and exported only as part of an acetylene gas generating plant under bond. The rebate scheme applied to goods exported on payment of duty, and the relevant notification required export from the factory or warehouse after duty payment; the claim could not be split to treat component parts differently from the bonded export consignment. The availability of Modvat credit also meant the duty burden had been neutralised. On these facts, the rebate claim failed and the contrary appellate relief was found legally unsustainable. en-us Thu, 09 May 1991 00:00:00 +0530 Mon, 09 Aug 2010 16:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49109 Rebate of excise duty was unavailable on electric motors purchased as bought-out items and exported only as part of an acetylene gas generating plant under bond. The rebate scheme applied to goods exported on payment of duty, and the relevant notification required export from the factory or warehouse after duty payment; the claim could not be split to treat component parts differently from the bonded export consignment. The availability of Modvat credit also meant the duty burden had been neutralised. On these facts, the rebate claim failed and the contrary appellate relief was found legally unsustainable. Case-Laws Central Excise Thu, 09 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49109