https://www.taxtmi.com/caselaws?id=207340 Withdrawal of the deemed-manufacturer regime under Rule 12B meant that inputs received after its omission could not attract Cenvat credit on the basis of that fictional status; credit was available only if the inputs were physically received in accordance with the prevailing rules on the relevant date. The text states that no reliable evidence showed the goods were already in transit before omission, so the credit was wrongly taken. It further states that duty paid on export clearances by utilising inadmissible credit could not support rebate under Rule 18, and the rebate claim was therefore not admissible. en-us Fri, 11 Feb 2011 00:00:00 +0530 Mon, 05 Dec 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207340 Withdrawal of the deemed-manufacturer regime under Rule 12B meant that inputs received after its omission could not attract Cenvat credit on the basis of that fictional status; credit was available only if the inputs were physically received in accordance with the prevailing rules on the relevant date. The text states that no reliable evidence showed the goods were already in transit before omission, so the credit was wrongly taken. It further states that duty paid on export clearances by utilising inadmissible credit could not support rebate under Rule 18, and the rebate claim was therefore not admissible. Case-Laws Central Excise Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207340