https://www.taxtmi.com/caselaws?id=118010 Entitlement to Cenvat credit on inputs used in the manufacture of exempted goods cleared for export under bond was the central issue. The text notes that the demand stemmed from disallowance of credit during the relevant period, but the show cause notice itself indicated that the inputs were received from the appellant's unit, making any assumption that they were imported duty free prima facie incorrect. The appellant relied on Rule 6(5) of the Cenvat Credit Rules, 2002, contending that the restriction on credit for exempted goods did not apply to exports under bond, and that contention had not been addressed by the lower authority. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was found. en-us Fri, 07 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118010 Entitlement to Cenvat credit on inputs used in the manufacture of exempted goods cleared for export under bond was the central issue. The text notes that the demand stemmed from disallowance of credit during the relevant period, but the show cause notice itself indicated that the inputs were received from the appellant's unit, making any assumption that they were imported duty free prima facie incorrect. The appellant relied on Rule 6(5) of the Cenvat Credit Rules, 2002, contending that the restriction on credit for exempted goods did not apply to exports under bond, and that contention had not been addressed by the lower authority. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was found. Case-Laws Central Excise Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118010