Importer Denied CENVAT Credit for Assembling Trucks; Tribunal Rules No Evidence of Semi-Knocked-Down Condition.

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....The case pertains to the claim of CENVAT credit by the appellant/importer on the imported goods (dump truck) falling under Chapter 87, received in an incomplete/unfinished condition but possessing the essential character of the finished goods. The key issue was whether the conversion/assembly of the imported dump truck in SKD condition into a fully finished dump truck amounted to 'manufacture' under the relevant rules. The Revenue department disputed the claim, asserting that the imported article was a complete/finished product ready for use. The Tribunal observed that the appellant failed to demonstrate with evidence (1) the condition of the imported article, and (2) the processes undertaken to convert it into a finished product. Applying .........