https://www.taxtmi.com/caselaws?id=217314 Rebate of duty on exported goods remains admissible where an assessee operates under two exemption notifications, maintains separate records as required by the departmental circular, and uses accumulated Cenvat credit to pay duty on the exported final products. The governing rules permit Cenvat credit to be used for payment of duty on any final product, and the source of the credit does not by itself defeat rebate merely because the credit arose from inputs used in other clearances. Where no credit was taken on the relevant inputs and duty on export clearances was paid under the Cenvat scheme, the rebate claim is maintainable. en-us Wed, 03 Feb 2010 00:00:00 +0530 Wed, 10 Oct 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217314 Rebate of duty on exported goods remains admissible where an assessee operates under two exemption notifications, maintains separate records as required by the departmental circular, and uses accumulated Cenvat credit to pay duty on the exported final products. The governing rules permit Cenvat credit to be used for payment of duty on any final product, and the source of the credit does not by itself defeat rebate merely because the credit arose from inputs used in other clearances. Where no credit was taken on the relevant inputs and duty on export clearances was paid under the Cenvat scheme, the rebate claim is maintainable. Case-Laws Central Excise Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217314