https://www.taxtmi.com/caselaws?id=153798 Where exempted excisable goods are cleared for export, the assessee may pay duty at the tariff rate and claim rebate under Rule 18, because the exemption does not erase the levy and duty actually paid can support rebate. Rule 6(1) of the Cenvat Credit Rules does not bar credit on inputs used in exported goods where the export-linked exception applies, so credit remains available for such clearances. Section 5A(1A) of the Central Excise Act does not defeat the rebate claim on these facts, and the amount paid continues to be treated as duty paid for rebate purposes. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 22 Jun 2017 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153798 Where exempted excisable goods are cleared for export, the assessee may pay duty at the tariff rate and claim rebate under Rule 18, because the exemption does not erase the levy and duty actually paid can support rebate. Rule 6(1) of the Cenvat Credit Rules does not bar credit on inputs used in exported goods where the export-linked exception applies, so credit remains available for such clearances. Section 5A(1A) of the Central Excise Act does not defeat the rebate claim on these facts, and the amount paid continues to be treated as duty paid for rebate purposes. Case-Laws Central Excise Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153798