Case law regarding input as such without reversal of credit

[SANDESH SHINDE]

Dear Sir, Pls provide any case laws regarding inputs to be exported as such without payment of duty, Pls kindly do the needful, thanks and regards

[YAGAY andSUN]

Dear Sandesh,

On export of inputs (as such) there is no need to reverse the CENVAT credit or pay the duty. Even if, you pay the duty or reverse the CENVAT credit , then, rebate/refund will be available to you, after following the prescribed procedure under the provisions of C.E. Laws. As there is no tax on exports except in few case i.e. export of Iron Ores etc.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)