https://www.taxtmi.com/caselaws?id=123254 The appeal's delay of 8 days was condoned under section 35-I due to the appellant's oversight during an Income Tax audit. The court ruled that duty was not payable on exported used capital goods under Rule 3(5) of the Cenvat Credit Rules, 2004, as the rule applies to goods in their original form. The appellant was granted a rebate of Rs. 25,72,312/- for duty paid on exported capital goods under Rule 18 of the Central Excise Rules, 2002, based on CBEC Circulars allowing duty-free exports and clarifying parity between exports under bond and rebate. en-us Wed, 22 Aug 2007 00:00:00 +0530 Tue, 11 Sep 2012 11:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123254 The appeal's delay of 8 days was condoned under section 35-I due to the appellant's oversight during an Income Tax audit. The court ruled that duty was not payable on exported used capital goods under Rule 3(5) of the Cenvat Credit Rules, 2004, as the rule applies to goods in their original form. The appellant was granted a rebate of Rs. 25,72,312/- for duty paid on exported capital goods under Rule 18 of the Central Excise Rules, 2002, based on CBEC Circulars allowing duty-free exports and clarifying parity between exports under bond and rebate. Case-Laws Central Excise Wed, 22 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123254