https://www.taxtmi.com/caselaws?id=121645 An amount paid when inputs or capital goods are cleared as such under the Cenvat Credit Rules, 2004 is treated as duty, not merely as reversal of credit, because Rule 3(5) and Rule 3(6) deem the amount equal to credit availed to have the character of duty for credit purposes. On that construction, where export of the goods is undisputed, the payment made at export falls within Rule 18 of the Central Excise Rules, 2004 and qualifies for rebate. The rejection of the rebate claims was therefore unsustainable, and the rebate was admissible. en-us Mon, 04 Dec 2006 00:00:00 +0530 Wed, 01 Aug 2012 12:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121645 An amount paid when inputs or capital goods are cleared as such under the Cenvat Credit Rules, 2004 is treated as duty, not merely as reversal of credit, because Rule 3(5) and Rule 3(6) deem the amount equal to credit availed to have the character of duty for credit purposes. On that construction, where export of the goods is undisputed, the payment made at export falls within Rule 18 of the Central Excise Rules, 2004 and qualifies for rebate. The rejection of the rebate claims was therefore unsustainable, and the rebate was admissible. Case-Laws Central Excise Mon, 04 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121645