https://www.taxtmi.com/caselaws?id=201986 Duty-paid yarn sent by one unit to another for export processing under the relevant export notification did not attract reversal of CENVAT credit, since the Department did not dispute the export of the goods or the buyer's eligibility to process them for export. The CENVAT credit scheme permits clearance of duty-paid inputs for export or export processing without payment of duty when the movement is under the prescribed export procedure. As the ultimate export was not in question, the demand for reversal of credit, interest and penalty was held unsustainable. en-us Fri, 21 May 2010 00:00:00 +0530 Thu, 03 Feb 2011 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201986 Duty-paid yarn sent by one unit to another for export processing under the relevant export notification did not attract reversal of CENVAT credit, since the Department did not dispute the export of the goods or the buyer's eligibility to process them for export. The CENVAT credit scheme permits clearance of duty-paid inputs for export or export processing without payment of duty when the movement is under the prescribed export procedure. As the ultimate export was not in question, the demand for reversal of credit, interest and penalty was held unsustainable. Case-Laws Central Excise Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201986