https://www.taxtmi.com/caselaws?id=121819 Where inputs procured duty-free for export manufacture under Rule 19(2) were later subjected to payment of duty and cess after the export condition could not be fulfilled, the restriction attached to the exemption arrangement no longer applied. The assessee was then entitled to use the inputs in the ordinary course of business and lawfully avail Cenvat credit on the duty and cess paid. As the credit was validly taken, the corresponding demand for reversal, together with interest and penalty, was unsustainable. en-us Thu, 28 Jun 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121819 Where inputs procured duty-free for export manufacture under Rule 19(2) were later subjected to payment of duty and cess after the export condition could not be fulfilled, the restriction attached to the exemption arrangement no longer applied. The assessee was then entitled to use the inputs in the ordinary course of business and lawfully avail Cenvat credit on the duty and cess paid. As the credit was validly taken, the corresponding demand for reversal, together with interest and penalty, was unsustainable. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121819