https://www.taxtmi.com/caselaws?id=203146 Where a manufacturer exported exempt menthol crystals under bond and exported dutiable peppermint oil on payment of duty by debiting Cenvat credit taken on duty-paid menthol, the dominant issue was whether rebate under Rule 18 of the Central Excise Rules, 2002 could be denied by invoking Rule 6(1)-(4) of the Cenvat Credit Rules, 2004. The HC held that exports are governed by Rule 5 and, since both final products manufactured from the common input were exported, Rule 6 restrictions on credit for exempt goods were inapplicable; credit on the common input could be utilized to pay duty on the exported peppermint oil. Consequently, duty paid (even through Cenvat debit) was rebatable under Rule 18, and the rebate claim was allowed. en-us Wed, 06 Apr 2011 00:00:00 +0530 Mon, 22 Dec 2025 13:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203146 Where a manufacturer exported exempt menthol crystals under bond and exported dutiable peppermint oil on payment of duty by debiting Cenvat credit taken on duty-paid menthol, the dominant issue was whether rebate under Rule 18 of the Central Excise Rules, 2002 could be denied by invoking Rule 6(1)-(4) of the Cenvat Credit Rules, 2004. The HC held that exports are governed by Rule 5 and, since both final products manufactured from the common input were exported, Rule 6 restrictions on credit for exempt goods were inapplicable; credit on the common input could be utilized to pay duty on the exported peppermint oil. Consequently, duty paid (even through Cenvat debit) was rebatable under Rule 18, and the rebate claim was allowed. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203146