https://www.taxtmi.com/caselaws?id=207279 The court held that the rebate of Countervailing Duty (CVD) paid on inputs used in manufacturing exported goods is permissible under Rule 18 of the Central Excise Rules, 2002, along with Notification No. 21/2004-C.E. (N.T.), as long as no Cenvat credit or drawback is claimed by the applicants. The decision emphasized a broad interpretation of export-related schemes to promote exports and foreign exchange earnings, overturning the contested commissioner's stance. en-us Mon, 17 Jan 2011 00:00:00 +0530 Wed, 07 Dec 2011 00:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207279 The court held that the rebate of Countervailing Duty (CVD) paid on inputs used in manufacturing exported goods is permissible under Rule 18 of the Central Excise Rules, 2002, along with Notification No. 21/2004-C.E. (N.T.), as long as no Cenvat credit or drawback is claimed by the applicants. The decision emphasized a broad interpretation of export-related schemes to promote exports and foreign exchange earnings, overturning the contested commissioner's stance. Case-Laws Central Excise Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207279