https://www.taxtmi.com/caselaws?id=124962 Cenvat credit on inputs used in exempted goods exported by the assessee could not be denied merely because the export was not made under bond. The Tribunal applied Rule 6(5)(vi) of the Cenvat Credit Rules and held that the embargo in Rule 6(1) to 6(4) did not operate against exempted goods cleared for export. Once the Revenue's premise that export in bond was unavailable had already been rejected in the assessee's earlier matter, denial of credit on that ground alone was unsustainable. Credit remained available subject to satisfaction of the remaining statutory conditions. en-us Thu, 18 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124962 Cenvat credit on inputs used in exempted goods exported by the assessee could not be denied merely because the export was not made under bond. The Tribunal applied Rule 6(5)(vi) of the Cenvat Credit Rules and held that the embargo in Rule 6(1) to 6(4) did not operate against exempted goods cleared for export. Once the Revenue's premise that export in bond was unavailable had already been rejected in the assessee's earlier matter, denial of credit on that ground alone was unsustainable. Credit remained available subject to satisfaction of the remaining statutory conditions. Case-Laws Central Excise Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124962