https://www.taxtmi.com/caselaws?id=216045 The case involved M/s. Mittal Clothing Co. availing duty exemption under Notification No. 30/2004 but was found to have irregularly availed cenvat credit on inputs. The rejection of the rebate claim was upheld as the applicant used the credit for duty payment on exports instead of reversing it upon opting for the exemption. Despite arguments on compliance and precedent, the authorities emphasized that no cenvat credit is allowed when goods are exempted from duty payment. The judgment upheld the rejection, emphasizing adherence to excise duty regulations to prevent misuse and ensure compliance. en-us Mon, 20 Dec 2010 00:00:00 +0530 Wed, 29 Aug 2012 22:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216045 The case involved M/s. Mittal Clothing Co. availing duty exemption under Notification No. 30/2004 but was found to have irregularly availed cenvat credit on inputs. The rejection of the rebate claim was upheld as the applicant used the credit for duty payment on exports instead of reversing it upon opting for the exemption. Despite arguments on compliance and precedent, the authorities emphasized that no cenvat credit is allowed when goods are exempted from duty payment. The judgment upheld the rejection, emphasizing adherence to excise duty regulations to prevent misuse and ensure compliance. Case-Laws Central Excise Mon, 20 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216045